it is roughly 1" per hundred yards . or 1.047 to be exact . the .047 doesn't mean much at closer distances . this should be more info than you need . LOL here you go . What is Minute of Angle

A MOA is an angular measurement. A MOA stands for "Minute of Angle". A circle has 360 degrees and one degree has 60 minutes so 360 X 60 = 21600 Minutes. Imagine a Circle that has a one inch radius, very small circle, still would have 21600 minutes all the way around. So... In our circle, R = 1" Now, the perimeter of that circle, has a dimension, that would be like a string going around the circle and then you measure it... but will do it with numbers. Perimeter = 2 X PI X R PI = 3.14159265 R = 1" Perimeter = 2 x 3.14159265 x 1" = 6.2831853" 6.28319" would be the length of a string going around a circle of R = 1". Now let's take that distance and divide it by the number of minutes in the circle just to see what would be the distance that corresponds to 1 minute or one MOA. 6.2831853 / 21600 = .000290888" That means that 1 MOA (that little angle) in 1" has a cord length of 0.000290888" Now, there are 3600 inches in 100 yards ******** 3600" x 0.000290888" = 1.047... inches. What is it? The angular dimension of 1 MOA produces a distance of 1.047 inches at 100 yards. Many folks would say it's close enough to 1 inch and so they say that one MOA is 1 inch at 100 yards. That in many applications is alright but you need to be careful because in other situations it'll bite back at you. So 1 MOA angle subtends 10.47" at 1000 yards. Goes without saying that: 1 MOA = 1.047" AT 100 YARDS 1 MOA = 2.094" AT 200 YARDS 1 MOA = 3.141" AT 300 YARDS 1 MOA = 4.188" AT 400 YARDS ETC.