Minute of Angle (MOA) - A minute of angle is 1/60 of a degree, which for all practical purposes equates to 1 inch per 100 yards of range (actually it’s 1.044″). Thus, 1 MOA at 100 yards is 1 inch, and at 300 yards it is 3 inches. The term is commonly used to express the accuracy potential of a firearm.