Comparison of the imperial and US customary measurement systems adopted a system based on the 231-cubic-inch wine gallon for all fluid purposes. This became the US fluid gallon. Both the imperial and US fluid gallon are divided into 4 quarts, 8 pints or 32 gills. However, whereas the US gill is divided into 4 US fluid ounces, the imperial gill is divided into 5 imperial fluid ounces. So whilst the imperial gallon, quart, pint and gill are about 20% larger than their US fluid measure counterparts, the fluid ounce is about 4% smaller. Note that one avoirdupois ounce of water has an approximate volume of one imperial fluid ounce
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