Ok
First take the working tank PSI and divide that by the tank volume in Cubic Feet.
This gives you how many PSI per cuibc feet there are.
Then take your start pressure and your end pressure and subtract them, getting how many PSI you used. Then divide that by the PSI per cubic foot number.
This gives you how many cubic feet you used.
Then take your average depth and divide that by 33 and add 1 to it. This will give you avg atmospheric pressure in atmospheres absolute. Most guys I know use half there max depth as an approximation. If you use a computer it can tell you what your true avg depth is.
Take your cubic feet used and divide it by your atmospheric pressure to get how many cubic feet you would have used if on the surface. Then divide that number by your dive time in minutes.
End result is surface cubic feet per minute, SAC.
As always your milage may vary.
Remember that SAC rates are just rough numbers to give you an idea. It will change given the conditions of the dive, currents, stress, depth, and so on.
I would not use the first link posted above becuase that is just how many PSI you would use. If you ever use a different volume or pressure tank your numbers will NOT work.
The seconded link post is more true but SAC should be in Cubic Feet per minute, or some volume per minute, not pressure.