Hi
i realise that this post was a while ago - but just incase your interested
watts is electrical power
lumens is total light output
the only way that these things can be linked is if you include efficiency
a 3w lux uses 3w of electrical power to make 80 lumens
a 10 watt halogen uses 10 w of electrical power to make aprox 200 lumens
but if you want to do this now (may 2007) then id use a cree or seoul emitter that will provide 220 lumens for about 4 watts of electricity
im currently building a light with 2 cree emitters using about 8watts
that will provide over 400 lumens ill post a photo when ive finished
Alex