The discussion revolves around calculating Sound Pressure Level (SPL) using the formula SPL = 20 log(p/pref), where pref is the reference pressure of 20 micro Pascals. Participants clarify that 'p' represents sound pressure, and if either SPL or pressure is known, the other can be calculated. A participant initially misapplies the logarithmic function but later confirms that an acoustic pressure of 200 micro Pascals results in an SPL of 20 dB. The conversation highlights the importance of understanding logarithms in sound technology. Overall, the thread emphasizes the relationship between sound pressure and SPL in audio calculations.