It depend on the depth of the tank from the top to the bottom. Its not just gallons. I do not know what Rex he is talking about. Tanks over 100 gallons need MORE light not less than the watts per gallon rule. If your tank is 30" or more tall, you would definetly need more than 2 watts per gallon. My 100 gallon tank is over 30" tall. I had 440 watts of light on it for a couple years, before I dropped it down to 330 watts. I would never go any lower than that. Another alternative is Metal halide lamps. About 200 watts for each 4 square feet 5 to 6 watts per gallon would be overkill though, even for deep tanks
Note: HEY, how did I go from 2000 posts to only 247 ???