Quoted from LordV's macro thread:
For a non macro lens with extenson tubes the magnification is given by the formula
magnification = length of ext tubes (mm)/focal length of lens (mm).
So for a 50mm lens with a set of extension tubes totalling 68mm the max magnification = 68/50 = 1.36:1
Does the orginal MFD of the lens used effect this equation? 70mm on my 24-70 does not give the same result as 70mm on my 70-200. Using the above equation 70mm should always give the same mag.
It makes since to me as with tubes it all about decreasing your working distance but it makes me question that equation. Or is that equation just a guideline?

