How long does it take for muscle atrophy to set in after a break in schedule?

The most recent information that I have seen shows that atrophy/strength loss (which may also be due to nuerologically response) occurs after 96 hours without training. If training is re-instated at this point, return to the previous trained state will be very quick (two to three training sessions). The longer the time before returning to training, the more deconditioning that will occur. And the longer it will take to return to the previous level of conditioning.