If power consumption is more important than accuracy and an accuracy of the order of ±10% is acceptable, then VSENSE can be as low as 50mV resulting in RS = 5Ω as shown in this slide. Generally, it is advisable to compute RS first since the standard values available for sub-ohmic resistors are much narrower than that for RG. Therefore, if RS needs to be adjusted by any amount, it will be compensated for when computing RG (and/or RGT in the case of devices that have programmable transconductance). For example, the 5Ω resistor computed above is not a standard value in any E-series. In this case, the nearest preferred value in the E24 series is 5.1Ω with the option of using two 10Ω resistors in parallel.