I came across this info from the Nov/Dec issue of "Cook's Illustrated", and thought I'd pass it on. I needed whole milk for a birthday recipe and happened to have only skim and some half & half in the house.

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Whole Milk Substitutes

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To Get 1 Cup of Whole Milk, Combine:

5/8 cup of skim or nonfat milk with 3/8 cup half-and half
2/3 cup 1 percent milk with 1/3 cup half-and-half
3/4 cup 2 percent milk with 1/4 cup half-and-half

Cooks Illustrated
November/December, 2002