This document discusses how to calculate the least count, or smallest measurement, of metric and imperial vernier calipers. The least count is determined by the number of divisions on the main scale and vernier scale. For a metric caliper with a main scale divided into tenths of a centimeter and a vernier scale with ten divisions, the least count is 0.01 cm. For imperial calipers, the least count depends on whether the vernier scale has 25 or 40 divisions, yielding measurements of 0.001 or 0.0025 inches respectively. Calculating the least count is important for ensuring accurate measurements.