Taking one extreme, the lower (Livesey) estimate of the calories in a gram of fat and the lower (Bozenraad) estimate of the lipid content of fat tissue; one pound of human fat would then equal 454 grams, at 8.7 calories, multiplied by 72% i.e. 2,843 calories. At the other extreme, the higher (Wishnofsky) estimate of the calories in a gram of fat and the higher estimate of the lipid content of fat tissue is calculated exactly as shown by Wishnofsky, giving a precise number of 3,752 calories.