The least count of any measuring equipment is smallest quantity which can be measured accurately by using that instrument. Therefore Least Count indicates the degree of accuracy of measurement which can be achieved by the measuring instrument. All the measuring instruments used in physics have the least count. A meter ruler's least count is 0.1 centimeter; an electronic scale has the least count of 0.001g, although this can vary; a vernier caliper has a least count of 0.02 millimeters, however this too can vary; and micrometer screw gauge's least count is 0.001 millimeter and of course a conventional ruler has .01m.

The least count is discrimination of a voltmeter. All the measuring instruments used in subject of physics can be used to measure various types of objects, but all do so without considering the detail of accuracy. No measuring instrument which is used in physics is accurate and always has an error when the readings are taken. The various names can be given to this error. The uncertainty, least count, or maximum possible error is the terms used in a physics course, although this can vary with different syllabuses.

Error made in the instrument can be compared with the other by calculating the percentage uncertainty of each of the readings obtained. The 1 with the least uncertainty is taken always to measure objects, as all measurements are required with accuracy in mind. The percentage uncertainty can be computed with the following formula. The least count of the instrument is indirectly proportional to the accuracy of instrument. The smaller is the magnitude of least count of a measuring instrument, more precise the measuring   instrument will be. A measuring instrument can't measure anything whose dimensions are less than the magnitude of   least count.

  Least Count of the Vernier Calipers is = 0.01 cm

  Least Count of the Micrometer Screw gauge is = 0.001 cm 

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