Android Design – Density-independent pixel (dp)

Density-independent Pixels – an abstract unit that is based on the physical density of the screen. These units are relative to a 160 dpi screen, so one dp is one pixel on a 160 dpi screen. The ratio of dp-to-pixel will change with the screen density, but not necessarily in direct proportion. Note: The compiler accepts both “dip” and “dp”, though “dp” is more consistent with “sp”

A virtual pixel unit that you should use when defining UI layout, to express layout dimensions or position in a density-independent way.
The density-independent pixel is equivalent to one physical pixel on a 160 dpi screen, which is the baseline density assumed by the system for a “medium” density screen. At runtime, the system transparently handles any scaling of the dp units, as necessary, based on the actual density of the screen in use. The conversion of dp units to screen pixels is simple: px = dp * (dpi / 160). For example, on a 240 dpi screen, 1 dp equals 1.5 physical pixels. You should always use dp units when defining your application’s UI, to ensure proper display of your UI on screens with different densities.

Note: You can’t practically “convert from PX to DP” (since the ratio is not fixed), but you can create multiple versions of your images and tell Android which to use with resource directory qualifiers.

An online convertor to see which dp or px you have to for different resolution of android device ??