Are we talking the BTU/CFM of gas?
If so...
1 CFM of gas is 1000 BTU (average)
Hence, a 60,000 BTU furnace will need 60 CFM of gas to keep the furnace running at full output.
If so...
1 CFM of gas is 1000 BTU (average)
Hence, a 60,000 BTU furnace will need 60 CFM of gas to keep the furnace running at full output.