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[abridged]  Aims. The aim of the present paper is to provide new and more detailedrelations at the kpc scale between the gas surface density and the face-onoptical depth directly calibrated on galaxies, in order to compute theattenuation not only for semi-analytic models but also observationally as newand upcoming radio observatories are able to trace gas ever farther in theUniverse.  Methods. We have selected a sample of 4 nearby resolved galaxies and a sampleof 27 unresolved galaxies from the Herschel Reference Survey and the VeryNearby Galaxies Survey, for which we have a large set of multi-wavelength datafrom the FUV to the FIR including metallicity gradients for resolved galaxies,along with radio HI and CO observations. For each pixel in resolved galaxiesand for each galaxy in the unresolved sample, we compute the face-on opticaldepth from the attenuation determined with the CIGALE SED fitting code and anassumed geometry. We determine the gas surface density from HI and COobservations with a metallicity-dependent XCO factor.  Results. We provide new, simple to use, relations to determine the face-onoptical depth from the gas surface density, taking the metallicity intoaccount, which proves to be crucial for a proper estimate. The method used todetermine the gas surface density or the face-on optical depth has littleimpact on the relations except for galaxies that have an inclination over 50d.Finally, we provide detailed instructions on how to compute the attenuationpractically from the gas surface density taking into account possibleinformation on the metallicity.  Conclusions. Examination of the influence of these new relations on simulatedFUV and IR luminosity functions shows a clear impact compared to older oft-usedrelations, which in turn could affect the conclusions drawn from studies basedon large scale cosmological simulations.

Towards understanding the relation between the gas and the attenuation in galaxies at kpc scales