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1 m3 / cu m = 264.17 gal
1 gal = 0.0038 m3 / cu m
Definition of cubic meters of water provided by WikiPedia
The cubic meter (in American English) or cubic metre (in British English) is the derived unit of volume. Its symbol is m3 It is the volume of a cube with edges one metre in length. An alternative name, which allowed a different usage with metric prefixes, was the stère, still sometimes used for dry measure (for instance, in reference to wood). Another alternative name, no longer widely used, was the kilolitre.
Definition of US gallon of water provided by WikiPedia
the US gallon is defined as 231 cubic inches (3.785 l), which is used in the US and some Latin American and Caribbean countries