If you're talking about a building lot, then (400 x 400) = 160,000 square feet = 3.673 acres. (rounded)
If you're talking about a swimming pool, then there'll be a few problems.
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It is 0.1388... recurring acres.
Answer: 90,000 ft² = 2.06611 acres.
3.44 acres
It is 8.26 acres, approx.
The idea is to multiply length x width. That will give you an answer in square feet. Then you convert that to acres.