Not in any simple, universal way. Megapixels and film ISO measure different things: digital sensors have a fixed pixel count and variable ISO, while film has a fixed sensitivity but its apparent resolution and grain vary a lot by film stock and processing.

So there is no reliable formula like “ISO X film = Y megapixels.” Two films with the same ISO can look very different, and two cameras with the same megapixel count can also differ in real detail, noise, and sharpness.

Useful rules of thumb do exist for very broad comparisons: some sources put fine low-ISO slide film like Velvia 50 around the level of roughly 16MP or more, and 35mm film is often cited around the 20–22MP range under good conditions. But these are only rough estimates.

Other major variables matter at least as much as ISO or megapixels:

• film stock and grain
• sensor noise characteristics
• lens quality
• exposure accuracy
• development/scanning or raw processing
• print size and viewing distance
• sharpening and output method

At higher ISO values, modern digital cameras generally tend to hold detail better than high-speed film, because high-ISO film usually shows much more grain.