SAC is "surface air comsumption". It is usually expressed in cubic feet per minute.
It is the amount of air one consumes at 1 ATA, or at the surface, if you would.
Keep in mind that, while your SAC may remain the same, the VOLUME of air you consume will increase as you go deeper. The volume consumed is directly proportional to your depth expressed in ATA's.
Let us suppose your SAC rate is 0.5 cubic feet per minute.
All other things remaining equal . . .
At the surface you will consume 1/2 cubic feet of air per minute.
At 33' (2 ATA) you will consume 1 cubic foot of air per minute.
At 66' (3 ATA) you will consume 1.5 cubic feet of air per minute, and so on.