Important Note: There is no blood alcohol calculator that is 100% accurate because of the number of factors that come into play regarding the consumption and reduction (burnoff) rates of different people. Factors include the sex (male/female) of the drinker, differing metabolism rates, various health issues and the combination of medications that might be taken, drinking frequency, amount of food in the stomach and small intestine and when it was eaten, elapsed time, and others. The best that can be done is a rough estimation of the BAC level based on known inputs.