As it is given that n divisions of vernier scale coincide with (n−1) divisions of main scale i.e. n(VSD)=(n−l) MSD ⇒ IVSD =n(n−l)MSD The least count is the difference between one main scale division (MSD) and one vernier scale division (VSD). ∴ Least Count (LC)=1MSD−1lVSD=1MSD−n(n−l)MSD=(1−n(n−l))MSD=n1 MSD Here, 1MSD=n1cm⇒LC=nl×nlcm=n2l cm