The enclosed Tables are for coupling a sidereal time clock to a solar time clock or vice-versa, whether they are used for indicating the time or for guiding a tel scope with equatorial mounting. All possible relations are given, as the ideal relation can only be approximated. The tabulated errors are given in decreasing order, beginning with approximately 1x10⁻⁶ and finishing with approximately 1x10⁻⁹ with regard to the relation at the beginning of 1976. A set of years is an assembly of cogged wheels; one wheel drives another, on the axis of this wheel there is a third wheel that drives a fourth one, and so on. The total relation is the product of the number of teeth of driving wheels, divided the product of driven ones. The Tables show the contained prime factors in the new relation, in order not to exceed the available divisor (47, 97, or 127). It will probably be necessary to multiply numerator and denominator by another factor in order to each a reasonable number of teeth. The Tables for frequency conversion assume that it is only possible to multiply by 2, 3 or 5 (rarely by 7) and then come down by counting. Prime factors of counters are given in order to alternate multiplicating and counting steps. The Tables give all possible relations and their errors.