How does this apply to our digital camera? Well, the perspective
of a lens is based the position of the subject relative to the
photographer. Wide-angle lenses make close stuff appear big
relative to far stuff because “close” stuff is really close to the
camera, so it’s relative size is large. A coyote baying at the
moon taken with a wide-angle lens with the coyote filling a third
of the horizontal frame would show a really little moon, because it
would be taken close to the coyote and the moon’s size relative to
the coyote’s size would be small. The same combination shot with
the same coyote size taken with a 500mm lens would show the moon
larger relative to the coyote, because from the position of the
photographer (now farther away), the moon is larger relative to the
coyote and the lens magnifies the angel of each equally. Throw
that lens on a digital camera, again keeping the same in-frame size
of the coyote, and you’ll be moving farther from the subject again,
so now the moon looks larger compared to the coyote.
http://www.cimicorp.com/DI/DTipLenses.html
Early marketing literature, and the articles in the press based on
them, described the chips in digital SLRs as 1.5x and 1.6x chips.
The formula, said the marketing folks, was that you multiply the
focal length of your lens by 1.5x or 1.6x (depending on the brand)
to get the length of your lens when mounted onto one of their
digital SLRs. The implication being that these chips provided some
kind of magnification.