  We investigate the correlation between extinction and H~{\sc i} and CO
emission at intermediate and high Galactic latitudes ($|b|>10\degr$) within the
footprint of the Xuyi Schmidt Telescope Photometric Survey of the Galactic
anticentre (XSTPS-GAC) on small and large scales. In Paper I (Chen et al.
2014), we present a three-dimensional dust extinction map within the footprint
of XSTPS-GAC, covering a sky area of over 6,000\,deg$^2$ at a spatial angular
resolution of 6\,arcmin. In the current work, the map is combined with data
from gas tracers, including H~{\sc i} data from the Galactic Arecibo L-band
Feed Array H~{\sc i} survey and CO data from the Planck mission, to constrain
the values of dust-to-gas ratio $DGR=A_V/N({\rm H})$ and CO-to-$\rm H_2$
conversion factor $X_{\rm CO}=N({\rm H_2})/W_{\rm CO}$ for the entire GAC
footprint excluding the Galactic plane, as well as for selected star-forming
regions (such as the Orion, Taurus and Perseus clouds) and a region of diffuse
gas in the northern Galactic hemisphere. For the whole GAC footprint, we find
$DGR=(4.15\pm0.01) \times 10^{-22}$\,$\rm mag\,cm^{2}$ and $X_{\rm CO}=(1.72
\pm 0.03) \times 10^{20}$\,$\rm cm^{-2}\,(K\,km\,s^{-1})^{-1}$. We have also
investigated the distribution of "CO-dark" gas (DG) within the footprint of GAC
and found a linear correlation between the DG column density and the $V$-band
extinction: $N({\rm DG}) \simeq 2.2 \times 10^{21} (A_V - A^{c}_{V})\,\rm
cm^{-2}$. The mass fraction of DG is found to be $f_{\rm DG}\sim 0.55$ toward
the Galactic anticentre, which is respectively about 23 and 124 per cent of the
atomic and CO-traced molecular gas in the same region. This result is
consistent with the theoretical work of Papadopoulos et al. but much larger
than that expected in the $\rm H_2$ cloud models by Wolfire et al.
