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           Janelle, 
          According to my dictionary one acre is 43560 square feet. Thus 
          
            1 acre = 43560 sq ft = 43560   12   12 sq inches 
             
          But one inch is 2.54 centimeters and there are 100 centimeters in a meter so 
          
            1 acre = 43560   12   12   2.54   2.54 sq cm  
              = 43560   12   12   2.54   2.54   1/100    1/100 = 4046.86 sq meters 
             
          Thus 40 acres is 40   4046.86 = 161874.26 square meters. 
          Penny   
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