This question makes no sense whatsoever. An acre is an area, a decimal is a kind of number. Numbers do not make an area and areas do not make up numbers.
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Please ignore the answer above. People need to stop posting things they don't know.
A decimal is a measure of land, most commonly used in South East Asia. Here is how it measures up:
1 decimal = 1/100 acre = 435.60 sq. ft.
So, 1 acre = 100 decimals of land.
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An acre is a unit of measurement. Depending on what unit of measurement you use to measure it, the number of units it is equal to can be a decimal - though there is no unit of measurement called the decimal.