To convert 106°F to Celsius, we use the formula C = (F – 32) × 5/9, where F is the temperature in Fahrenheit and C is the temperature in Celsius. First, subtract 32 from 106, which gives 74. Then, multiply 74 by 5, resulting in 370. Finally, divide 370 by 9 to get approximately 41.1°C. This process allows us to convert any temperature from Fahrenheit to Celsius by following the same steps, ensuring that we correctly calculate the equivalent temperature in the Celsius scale. Therefore, 106°F is roughly equal to 41.1°C.