Yeah, I'd think a leak somewhere, too. Did this start happening all of a sudden, or has it always done this? Also, how are you figuring the mileage? Are you sure you're dividing by the correct size gas tank?
If it's not a leak, then the gas has got to be going
somewhere. To my mind that means out the exhaust, basically. So, it could be running too rich, could be a dead sparkplug (though I'd think you would notice that), could be a slipped timing belt, or something totally different. I'm just trying to deduce based on limited knowledge, though.
Do you have punks siphoning your gas at night? That would probably screw up your mileage.