As asked, it is impossible to answer as acres are a measure of area (and are a square unit) whereas miles are a measure of length (and a linear unit).
However, if you meant: are 100000 acres less than 20 SQUARE miles, then:
Convert to the same units, then a comparison can be made:
1 square mile = 640 acres
→ 20 square miles = 20 x 640 acres = 12,800 acres < 100,000 acres
→ No, 100,000 acres are not less than 20 square miles.
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