Sorry but that's wrong, the X system relates to the leader diamater, not breaking strain, see below for an example table;
8X = .08mm(.003") = size 20-29 flies
7x = .10mm(.004") = size 20-28 flies
6x = .13mm(.005") = size 18-26 flies
5x = .15mm(.006") = size 14-20 flies
4x = .18mm(.007") = size 6-14 flies
3x = .20mm(.008") = size 6-12 flies
It's been mentioned plenty of times before on the forums, for example;
Leader X System Table
The basic reasoning for the system is that you need a certain diameter leader to be able to turn the fly over, so you picked the size of leader to suit your fly. Originally of course you could roughly relate the diameter to the breaking strain as it was mostly the same material, but in modern terms, 4x could be 4lb or 8lb depending on the material, so it really does just relate to diameter these days. Don't worry too much, a lot of people never use it and purely go on breaking strain. small dries 2-5lb, ,medium flies nymphs 4lb to 7lb. lures 7lb to 10lb , salmon flies 10lb to 20lb, based on their experiences really. Also most people do roughly relate the X system to breaking strain to try and remember which leader is which.
A good rule of thumb is to tie on the fly, then holding the leader an inch from the fly, try and hold it all horizontally. If the fly hangs right down the leader isn't strong enough and might struggle to turn over, if it's virtually horizontal the leader is too thick and may prevent natural movement, hanging down about 45 degrees is about right.
One thing the X system is good for is knotting leaders together, never go for more than two X size differences as the knot may fail by the thinner leader pulling through the thicker, for example, you can water knot 4x to a 3x/2x or 5x/6x, 7x or 1x is pushing your luck.