This document summarizes the formula for calculating the concentration of double-stranded DNA (dsDNA) based on its absorption at 260nm. The formula, known as Beer's Law, states that absorption at 260nm (A260) equals the extinction coefficient at 260nm (E260) multiplied by the concentration (c) and light path length (l). For dsDNA, the extinction coefficient is 20 for a 1mg/mL solution and 1cm light path length. Two examples are provided to demonstrate calculating DNA concentration in μg/mL from a given A260 value using this formula and extinction coefficient.