Most of the time when I am talking with people about pure maple syrup from maple sap, the question of how much sap does it take comes up. Then I tell them that it depends on the sugar content of the sap that the tree is dripping out, so I made the following chart. This chart is based off of the 86 Rule, which says, a fluid with 1% sugar content will take 86 gallons to boil down to one gallon of fluid at 67% sugar content. Sixty-seven percent is what maple syrup is in its finished state. Most of the time, the sugar content from trees is between 1.7% and 2.7%. This year has been a pretty slow year for sap all over the country.