Measure the length and width of the walkway and the required depth of the gravel layer. In our example, the length is 10 feet, the width is 2 feet and we need a layer of gravel 4 inches deep.
Convert the depth to feet -- 4 inches equals 0.33 feet.
Multiply the length, width and depth together to determine the number of cubic feet -- multiplying 10 by 2 by 0.33 equals 6.6 cubic feet.
Divide the answer by 27, the number of cubic feet in a square yard, which is the unit of measure used when purchasing gravel -- 6.6 divided by 27 equals 0.244 cubic yards.
Add 10 percent to the total to allow for gravel that might be spilled, or mistakes in the math. Convert 10 percent to a decimal, 0.10. Multiplying 0.244 by 0.10 equals 0.0244.
Add the spillage amount to the total -- 0.0244 plus 0.244 equals 0.2684 cubic yards of gravel needed for this walkway.