Abstract. Given three pairwise coprime positive integers a 1 , a 2 , a 3 ∈ Z + we show the existence of a relation between the sets of the first elements of the three quotients ai,aj a k that can be made for every {i.j, k} = {1, 2, 3}. Then we use this result to give an improved version of Johnson's semi-explicit formula for the Frobenius number g(a 1 , a 2 , a 3 ) without restriction on the choice of a 1 , a 2 , a 3 and to give an explicit formula for a particular class of numerical semigroups.