I presume everyone here is measuring m.p.g. by filling the tank, driving how ever many miles, then filling the tank again and dividing the miles driven by the gallons used between fills.
If on the other hand any of you are using the vehicle's computer to measure m.p.g. you are in my experience likely to get a very significantly different figure. For example on my van (Fiat Ducato 100 Mulitijet engine) if the computer says it's doing 36 m.p.g. the real figure, calculated as above, works out at about 30 m.p.g. My car is not quite so inaccurate - if the computer says 50 m.p.g. the real consumption figure is about 47 m.p.g.
The other variable is the vehicle's milometer - how accurate is this? I suspect that most of these record more miles than you have really covered!?
1 gallon = 4.54 litres.