1. Understand the conversion:

* 1 Astronomical Unit (AU) is approximately equal to the average distance between the Earth and the Sun: 1 AU ≈ 149.6 million kilometers.

2. Set up the conversion:

* (46 million km) * (1 AU / 149.6 million km)

3. Calculate:

* 46 million km / 149.6 million km ≈ 0.307 AU

Therefore, 46 million kilometers is approximately equal to 0.307 Astronomical Units.