The BMR (Basal Metabolic Rate) formula uses the variables of height, weight, age and gender to calculate the Basal Metabolic Rate (BMR). The Harris Benedict formula uses your BMR (Basal Metabolic Rate) and activity level to calculate your daily caloric expenditure. This is more accurate than calculating calorie needs based on body weight alone. The only factor it omits is lean body mass and thus the ratio of muscle-to-fat a body has. Remember, leaner bodies need more calories than less leaner ones. Therefore, this equation will be very accurate in all but the very muscular (will underestimate calorie needs) and the very fat (will over-estimate calorie needs).

English BMR Formula
Women: BMR = 655 + ( 4.35 x weight in pounds ) + ( 4.7 x height in inches ) - ( 4.7 x age in years )
Men: BMR = 66 + ( 6.23 x weight in pounds ) + ( 12.7 x height in inches ) - ( 6.8 x age in year )

Metric BMR Formula
Women: BMR = 655 + ( 9.6 x weight in kilos ) + ( 1.8 x height in cm ) - ( 4.7 x age in years )
Men: BMR = 66 + ( 13.7 x weight in kilos ) + ( 5 x height in cm ) - ( 6.8 x age in years )