There are 4 cups in 1 quart and 4 quarts in 1 gallon. A baker need 1 cup of milk for each batch of muffins he makes. He has 3 gallons of milk and wants to make as many batches as possible.

How many batches of muffins will the baker make? Complete the statement.
The baker will make ___ batches of muffins.

The baker has 3 gallons of milk, which is equal to 3 * 4 = <<3*4=12>>12 quarts of milk.

Therefore, the baker has 12 * 4 = <<12*4=48>>48 cups of milk.
Since the baker needs 1 cup of milk for each batch of muffins, he can make 48 batches. Answer: \boxed{48}.