A step is not a uniform unit of measure. Therefore, the two units are incompatible.
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40 yards = 120 feet
40 meters = 43.74 yards.
There are 5.5 yards in one rod. Therefore, 40 rods is equal to 5.5 x 40 = 220 yards.
40 square yards is approximately: 33.4450944 m2
40 yards (US) is 120 feet.