It depends on the size of the lots.
Out of 1 acre, you could get four 1/4-acre lots, but only 1/2 of a 2-acre lot.
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43,560 square feet in an acre
In the US, it depends on how the area is zoned. High-density zoning could allow for as many as three lots, but one or two lots would be more typical, since one-quarter of an acre would make a single lot about 110 feet by 100 feet.
Well, honey, if each lot is three quarters of an acre, you divide 60 by 0.75 to find out how many lots can be sold. So, 60 divided by 0.75 equals 80 lots that can be sold. Math doesn't lie, darling.
Four roods per acre.
43,560 sq ft is the equivalent to one acre of land.