Taken from drunkmansguide.com
One thing you CAN do is just make an assumption about your OG. If you are brewing from DME or LME, then you know for a fact how much you put in and what your water volume is. So, a simple calculation would give you your OG. Just look up your brand of DME and you can figure it out fairly easily.
If you are brewing from grain, then that method will not work because of all the many factors involved in mash efficiency.
If brewing from grain, you can use a Refractometer and a Hydrometer to THEORETICALLY determine the level of alcohol. The following formula is what you would use:
ABV = [277.8851 - 277.4(SG) + 0.9956(Brix) + 0.00523(Brix2) + 0.000013(Brix3)] x (SG/0.79)
SG = Specific Gravity (from the hydrometer)
Brix = Sugar Level (as measured by the refractometer)
I would tell you that I am not convinced that this formula is very accurate. When I test it against known beer samples, it seems to be off by quite a bit. That said, when I try it, I’m usually drinking beer, so there could be a certain percentage of user error involved.
Important: Make sure that when you take your readings that you get all the CO2 out first. How? Put the sample in a blender for a bit and really get it flat.
Also, I didn’t come up with this formula, I ripped it from this site: http://***********/feature/1132.html. So, if it doesn’t work for you, send your hate mail to them.