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1 l = 12,173.05 gtt
1 gtt = 0.000082 l
Definition of liters of water provided by Dictionary.com
a unit of capacity redefined in 1964 by a reduction of 28 parts in a million to be exactly equal to one cubic decimeter. It is equivalent to 1.0567 U.S. liquid quarts and is equal to the volume of one kilogram of distilled water at 4°C.
Definition of US water drop of water provided by WikiPedia
The drop is a unit of measure of volume, the amount dispensed as one drop from a dropper or drip chamber. It is often used in giving quantities of liquid drugs to patients, and occasionally in cooking. The volume of a drop is not well-defined: it depends on the device and technique used to produce the drop, on the strength of the gravitational field, and on the density and the surface tension of the liquid