| eA = 20 * log (1 ± |GA * GB|) dB | ef = (180 / p) *| GA| * |GB| Note: This formula has also been seen written as ef = (180 / p) * sin-1 (| GA| * |GB|), but for small angles, the difference is negligible See a derivation of this equation as provided by Haris Tabakovic |