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How many space characters are needed to replace each tab character?

A tab character does not correspond to a fixed number of spaces: it's an instruction to move the cursor to the next tab stop.

Tab stops can be anywhere, but are often at every eighth or fourth column. Many text editing programs, including TextPad, allow tab stops to be set at any positions, regular or irregular, for a document or document class.

So the number of spaces an individual tab character represents depends on its own position and the postion of the next following tab stop.

Thanks.

I personally consider three spaces equivalent to a tab. But it's whatever you want it to be.

A tab is not equivalent to any fixed number of spaces. It's a control character that tells the displaying device or program what to do with the cursor.