There is no way to compare these. A yard is a unit of length. One dimension only. Acres are measurement of area. Two dimensions length and width.
40 acres could be 1 yard in one direction and many, many yards in the other direction. Or it could be 100 yards in one direction and less than the first in the other direction. 193,600 square yards is equal to 40 acres so pick any 2 numbers that multiply to give that answer and you will have the dimensions of 40 acres.
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Exactly 40 acres.
40' x 40' (1,600 square feet) = 177.77 square yards.
There are: 1440/36 = 40 yards
The 4 sides of a rectangular 40 acre parcel total one mile. Therefore the length and width of a square 40 acre parcel would each be 1320 feet (5280/4).
By unit of length and distance and conversion ,we can say that 1 yard = 3 ft 40 yard =120 ft