AbstractTo determine the spectral energy distribution of galaxies in large numerical simulations, proper treatment of the attenuation is crucial. One of the most common methods in semi–analytic models is to compute the attenuation from the gas surface density. The aim of the present study is to provide new but still simple relations between the gas surface density and the optical depth, directly calibrated on galaxies. To do so we combine multi–wavelength data and perform a pixel–by–pixel analysis on a sample of nearby galaxies. Examination of the influence of these new relations on simulated FUV and IR luminosity functions shows a clear impact compared to older oft–used relations, which in turn could affect the conclusions drawn from studies based on large scale cosmological simulations.