A watt balance is an instrument for comparing two powers, one of which is measured in SI watts and the other of which is measured in conventional electrical units. From the definition of the conventional watt W90, this gives a measure of the product KJ2RK in SI units, where RK is the von Klitzing constant which appears in the quantum Hall effect. If the theoretical treatments of the Josephson effect and the quantum Hall effect are valid, and in particular assuming that RK = h/e2, the measurement of KJ2RK is a direct determination of the Planck constant.