In a simple mathematical equation a calorie is a calorie. A 3500 cal deficit mathematically creates a 1 pound weight loss, according to current scientific info.
However, it's not quite that simple in real life application. I like what Amarantha2 said.
I look at this way, we need to look at the quality of the calorie! 80 calories of tuna is way better than 80 calories of a mini coffee cake muffin. I happen to know the cals in that muffin since I had one the other day. Not something I do very often, it was good, but the tuna a way more satisfying, healthy option.