Abbeville, SC Homes for Sale with Acreage

• 

  

  

  /38

  $599,000

  $51K PRICE DROP

  • 3 Beds
  • 2 Baths
  • 1,766 Sq Ft

  2273 S Carolina 284, Abbeville, SC 29620

  PRICE REDUCED! 10-ACRE EQUESTRIAN-FRIENDLY FARMSTEAD WITH BEAUTIFUL CRAFTSMAN HOME - Set on 10 acres of beautiful, usable farmland—ideal for horses or other livestock—this property offers the space and freedom to create pastures, fencing, barns, riding arenas, or a full equestrian setup. With open land perfect for grazing and riding, this is a dream property for horse lovers seeking privacy and

  

  Lynn Blanton

  Keller Williams Greenwood

  2273 S Carolina 284, Abbeville, SC 29620
• 

  

  

  /50

  $599,000

  $200K PRICE DROP

  • 4 Beds
  • 5 Baths
  • 6,057 Sq Ft

  208 S Main St, Abbeville, SC 29620

  MOTIVATED SELLER/PRICE REDUCTION! UNIQUE HISTORIC PROPERTY | BUILT 1900 | ENDLESS POSSIBILITIES - A rare opportunity to own a distinctive, turn-of-the-century property just two blocks from the downtown square. Built in 1900, this expansive estate sits on over an acre and has most recently operated as a funeral home, offering a versatile layout ideal for a wide range of future uses. The property

  

  Lynn Blanton

  Keller Williams Greenwood

  208 S Main St, Abbeville, SC 29620
• 

  

  

  /49

  $475,000

  $60K PRICE DROP

  • 2 Beds
  • 1 Bath
  • 1,258 Sq Ft

  587 Nance Rd, Abbeville, SC 29620

  PRICE REDUCTION! LAKEHOUSE ON 1 ACRE WITH AMAZING VIEWS - Well-maintained home on Lake Secession featuring 2 bedrooms, 1 bath, plus a lakeside bonus room/sunroom and a roadside screened porch. Enjoy lake views from almost every room! Interior features include custom ceramic tile throughout the home, an updated kitchen with granite countertops and stainless-steel appliances. Property includes a

  

  Lynn Blanton

  Keller Williams Greenwood

  587 Nance Rd, Abbeville, SC 29620
• 

  

  

  /39

  $824,900

  $25K PRICE DROP

  • 4 Beds
  • 4 Baths
  • 2,913 Sq Ft

  110 Clearview Dr, Abbeville, SC 29620

  Waterfront living at its finest on Lake Secession. A 2018 custom-built single-story home where every room faces the water and every detail was crafted for the lifestyle you've been working toward. Set on a quiet cove with 100 feet of lake frontage and a full acre of professionally landscaped grounds, 110 Clearview Drive delivers lakefront living that doesn't require compromise. A freshly

  

  Rebekah Wendlek

  Real Broker, LLC

  110 Clearview Dr, Abbeville, SC 29620
• 

  

  

  /5

  $150,000

  • Land
  • 15 Acres
  • $10,000 per Acre

  0 Old Douglas Mill Rd, Abbeville, SC 29620

  

  Lynn Blanton

  Keller Williams Greenwood

  0 Old Douglas Mill Rd, Abbeville, SC 29620
• 

  

  /9

  $340,000

  • Land
  • 80.35 Acres
  • $4,231 per Acre

  00 Long Cane Ame Rd, Abbeville, SC 29620

  80 ACRES IN ABBEVILLE - Just 5 minutes from Abbeville and 10 minutes from Greenwood! This property offers excellent investment potential with options for development, subdivision, a private estate, dream home, or multigenerational homestead. Access includes an easement off Grey Rock Estates plus 150± feet of road frontage on Long Cane AME Road. Surrounded by beautiful area lakes including

  

  Lynn Blanton

  Keller Williams Greenwood

  00 Long Cane Ame Rd, Abbeville, SC 29620
• 

  

  /26

  $625,000

  $50K PRICE INCREASE

  • Land
  • 136.11 Acres
  • $4,592 per Acre

  136 Highway 28 S, Abbeville, SC 29620

  Discover 'The Gold Mine Tract,' 136 wooded acres on Highway 28 South in Abbeville. This property features woods, roads, merchantable timber with over 90 acres of loblolly pine and 37 acres of hardwoods, and a creek running through it. Access is via a 30-foot shared easement. An ideal setting for deer hunting and a recreational getaway.

  

  Jody Cann

  Cann Realty, LLC

  136 Highway 28 S, Abbeville, SC 29620
• 

  

  /24

  $49,000

  • Land
  • 3 Acres
  • $16,333 per Acre

  1978 Old Douglas Mill Rd, Abbeville, SC 29620

  3 UNRESTRICTED ACRES GREAT LOCATION NEAR ABBEVILLE & GREENWOOD - Great opportunity to own 3 acres consisting of three contiguous 1-acre parcels being sold together. This property offers over 1,000 feet of road frontage on two roads, providing multiple access points and great flexibility for building or placing a mobile home. The land is level, mostly cleared with some mature trees, making it an

  

  Lynn Blanton

  Keller Williams Greenwood

  1978 Old Douglas Mill Rd, Abbeville, SC 29620
• 

  

  /14

  $100,000

  • Land
  • 12.45 Acres
  • $8,032 per Acre

  12 acres Horton Dr, Abbeville, SC 29620

  Discover the perfect blend of privacy, natural beauty, and convenience with this gorgeous 12+ acre unrestricted tract in Abbeville, South Carolina. Ideally located just off Highway 72, this property offers an easy commute to both Greenwood and Anderson while providing the peaceful setting you've been searching for. Zoned Agricultural, this versatile property offers endless possibilities. Whether

  

  Candace Adams

  Greenwood Realty Inc.

  12 acres Horton Dr, Abbeville, SC 29620
• 

  

  /5

  $299,000

  • Land
  • 3.32 Acres
  • $90,060 per Acre

  0 Lake Secession Rd Unit 139752, Abbeville, SC 29620

  DREAM OPPORTUNITY ON LAKE SECESSION, SC - Rare unrestricted lot. 3.32 wooded acres. Great views, large & 100 ft waterline. Fully dockable. Minutes to everything & Historic Abbeville!

  

  Lynn Blanton

  Keller Williams Greenwood

  0 Lake Secession Rd Unit 139752, Abbeville, SC 29620
• 

  

  /25

  $89,900

  $30K PRICE DROP

  • Land
  • 7 Acres
  • $12,843 per Acre

  10 Cross St, Abbeville, SC 29620

  PRICE REDUCTION!! PEACEFUL & CONVENIENT 7 ACRES NEAR HISTORIC DOWNTOWN ABBEVILLE – Enjoy the best of both worlds with this beautiful 7-acre property on Hwy 72 W—just minutes from downtown Abbeville, yet outside city limits for added privacy & no restrictions. The land features multiple homesites, mature hardwoods, a serene creek, and gently rolling terrain—ideal for your dream home, a mobile

  

  Lynn Blanton

  Keller Williams Greenwood

  10 Cross St, Abbeville, SC 29620
• 

  

  /30

  $165,000

  $5K PRICE DROP

  • Land
  • 3.25 Acres
  • $50,769 per Acre

  6 Horton Dr, Abbeville, SC 29620

  3.25 acres on a 4-lane highway just out of the city limits of Abbeville. Prime location with a traffic count of 6,900 cars per day. 202 feet of road furniture on Highway 72, and 366 feet of road frontage on Horton Drive. There’s a small house on the property that is currently rented. Perfect location for a business.

  

  Jody Cann

  Cann Realty, LLC

  6 Horton Dr, Abbeville, SC 29620
• 

  

  /14

  $415,000

  $6K PRICE DROP

  • Land
  • 49 Acres
  • $8,469 per Acre

  83 Three B Dr, Abbeville, SC 29620

  GREAT opportunity to own an exceptional 49-acre unrestricted tract offering the perfect blend of privacy, natural beauty, and convenience. This remarkable property features two creeks, creating a peaceful, scenic setting rarely found. The land is beautifully wooded with a mix of mature hardwoods and aged pines, providing both natural privacy and stunning year-round views. Previously home to a

  

  Candace Adams

  Greenwood Realty Inc.

  83 Three B Dr, Abbeville, SC 29620
• 

  

  /30

  $110,000

  $39K PRICE DROP

  • Land
  • 12 Acres
  • $9,167 per Acre

  0 Dogwood Ln, Abbeville, SC 29620

  PERFECT BUILDING SPOT ON 12 GORGEOUS ACRES - Tract at the end of a quiet road, bordered by nearly 300 acres on two sides for ultimate privacy. Features a beautiful creek, hardwoods, and potential pond site. Great for hunting, with abundant deer and wildlife. Positive perk test, recent survey, and high-speed internet available. Only 10 mins to Lake Russell & Historic Downtown Abbeville. Easy

  

  Lynn Blanton

  Keller Williams Greenwood

  0 Dogwood Ln, Abbeville, SC 29620
• 

  

  /23

  $625,000

  • Land
  • 136.11 Acres
  • $4,592 per Acre

  0 Highway 28 S, Abbeville, SC 29620

  Discover “The Gold Mine Tract,” a remarkable 136-acre wooded property located along Highway 28 South in Abbeville, South Carolina. This expansive tract offers a rare blend of recreational appeal, timber value, and long-term investment potential in a highly sought-after area of the Upstate. With its size, timber composition, and natural features, this property is ideal for hunters, outdoor

  

  Jody Cann

  Cann Realty, LLC

  0 Highway 28 S, Abbeville, SC 29620
• 

  

  /6

  $375,000

  • Land
  • 35 Acres
  • $10,714 per Acre

  00 Old Douglas Mill Rd, Abbeville, SC 29620

  WELCOME TO YOUR RURAL RETREAT ON 35 ACRES IN ABBEVILLE COUNTY! This picturesque tract of land offers the perfect blend of privacy, natural beauty, and convenience. With approximately 1,600 feet of road frontage, this property is located just minutes from charming Downtown Abbeville. Whether you’re dreaming of building a peaceful country home, seeking your own low-maintenance hunting paradise, or

  

  Lynn Blanton

  Keller Williams Greenwood

  00 Old Douglas Mill Rd, Abbeville, SC 29620
• 

  

  /3

  $399,000

  • Land
  • 33 Acres
  • $12,091 per Acre

  0 Whip o Will Unit 20300546, Abbeville, SC 29620

  LOCATION LOCATION LOCATION - Prime 33-ACRE opportunity on desirable Whippowill Rd. Don’t miss this rare chance to own these scenic acres in one of the most sought-after areas near historic Abbeville, SC. Build your dream home & have family surrounding with approximately 800 feet of road frontage, this versatile tract offers exceptional investment potential—ideal for development, subdivision, or

  

  Lynn Blanton

  Keller Williams Greenwood

  0 Whip o Will Unit 20300546, Abbeville, SC 29620
• 

  

  /29

  $299,900

  • 2 Beds
  • 2 Baths
  • 1,100 Sq Ft

  103 Mcbride St, Abbeville, SC 29620

  FOR SALE – Exceptional Value in Historic Abbeville! Opportunities like this do not come along often. Conveniently located at 103 McBride Street, just minutes from the charming Town Square in Abbeville, this beautifully remodeled brick ranch offers the perfect combination of modern living, exceptional storage, and unmatched flexibility for hobbyists, business owners, and outdoor enthusiasts alike.

  

  Sharon Mulkey

  RE/MAX Action Realty

  103 Mcbride St, Abbeville, SC 29620
• 

  

  /5

  $299,000

  • Land
  • 3.32 Acres
  • $90,060 per Acre

  0 Lake Secession Rd, Abbeville, SC 29620

  DREAM OPPORTUNITY ON LAKE SECESSION, SC - Rare unrestricted lot. 3.32 wooded acres. Great views, large & 100 ft waterline. Fully dockable. Minutes to everything & Historic Abbeville!

  

  Lynn Blanton

  Keller Williams Greenwood

  0 Lake Secession Rd, Abbeville, SC 29620
• 

  

  /19

  $1,360,436

  $10K PRICE INCREASE

  • Land
  • 277.64 Acres
  • $4,900 per Acre

  00 Highway 28 S, Abbeville, SC 29620

  This prime 275.69 +/- acre tract features a 9.75+/- acre lake site, multiple creeks, merchantable timber, food plots, and over a mile of road frontage, offering the ideal blend of recreation, investment potential, and natural beauty.Located on Hwy 28 in Abbeville just across the McCormick County line, this outstanding property is a true outdoorsman’s dream. The tract includes a former

  Carter Jay The Jay Company

  00 Highway 28 S, Abbeville, SC 29620
• 

  

  /37

  $1,256,445

  • Land
  • 279.21 Acres
  • $4,500 per Acre

  Saint Paul Church Rd, Abbeville, SC 29628

  Spanning 279.21 acres, Calhoun Creek offers a rare combination of water, access, topography and recreational appeal in one complete package. With over 3,537 feet of frontage along Calhoun Creek - an unusually wide and substantial waterway for the area - this property is defined by its strong natural features and year-round beauty. Additional secondary creek frontage further enhances the

  Russell Bruce Whitetail Properties Real Estate

  Saint Paul Church Rd, Abbeville, SC 29628
• 

  

  /31

  $1,803,312

  • Land
  • 375.69 Acres
  • $4,800 per Acre

  0 Highway 28 S, Abbeville, SC 29620

  This exceptional 375.69 +/- acre tract features a 9.75+/- acre lake site, multiple creeks, merchantable timber, food plots, and over a mile of road frontage, offering the ideal blend of recreation, investment potential, and natural beauty.Located on Hwy 28 in Abbeville just across the McCormick County line, this outstanding property is a true outdoorsman’s dream. The tract includes a

  Carter Jay The Jay Company

  0 Highway 28 S, Abbeville, SC 29620
• 

  

  /13

  $199,000

  • Land
  • 23 Acres
  • $8,652 per Acre

  Olive Rose Dr, Abbeville, SC 29620

  Discover the perfect blend of natural beauty and convenience with this 23-acre tract of mixed hardwoods and pines. Featuring the scenic Jim Knox Branch running through the property, this land offers a peaceful, private setting ideal for outdoor enthusiasts. Whether you're looking for a recreational getaway or the perfect homesite, this property provides endless possibilities. Enjoy hunting,

  Caleb Rundorff Southern Land Exchange, LLC

  Olive Rose Dr, Abbeville, SC 29620
• 

  

  /4

  $399,000

  • Land
  • 33 Acres
  • $12,091 per Acre

  0 Whip o Will Unit 139721, Abbeville, SC 29620

  Popular Whip O Will road ! 33+- acre tract ready for you to build your dream home or Homestead with other family members! Mostly wooded tract with clearing at road that offers 800 ft of road frontage. McCord creek runs at back right of property.

  Premier Properties Team . Keller Williams Greenwood

  0 Whip o Will Unit 139721, Abbeville, SC 29620
• 

  /2

  $25,000

  • Land
  • 2 Acres
  • $12,500 per Acre

  0 Arnold Ave, Abbeville, SC 29620

  Wooded lot off McGowan Ave in Historic Abbeville. Large 2 +- lot, mobile homes allowed at end of road with tons of privacy. Call to view this lot today

  Premier Properties Team . Keller Williams Greenwood

  0 Arnold Ave, Abbeville, SC 29620
• 

  

  /22

  $155,750

  $41K PRICE INCREASE

  • Land
  • 8.9 Acres
  • $17,500 per Acre

  00 Rocky River A M E Church Rd, Abbeville, SC 29655

  Lot 2 (refer to Aerial for additional parcels) Enjoy peaceful country living in beautiful Abbeville County. This 6-parcel mini-farm community features multi-acre homesites with mostly open pastureland and two scenic ponds, with three parcels offering pond access. Experience quiet rural solitude while being only minutes from Lake Secession for boating, fishing, and outdoor recreation. Perfect for

  Jonathan Tompkins Access Realty, LLC

  00 Rocky River A M E Church Rd, Abbeville, SC 29655
• 

  

  /5

  $17,000

  $8K PRICE DROP

  • Land
  • 1.45 Acres
  • $11,724 per Acre

  0 Lake Forest Dr Unit 20287759, Abbeville, SC 29620

  1.37 ACRES ON LAKE RUSSELL - Beautiful lake lot on Lake Russell. This private, mostly wooded lot is in the Calhoun Forest subdivision and beyond it is the Corp of Engineer property which grants you unlimited access to the lake. (The Corps of Engineers owns a 300 ft. buffer zone all the way around the 540 miles of shoreline to mitigate the loss of habitat due to the creation of the lake.) Lake

  SUSAN DODDS BHHS C Dan Joyner - Buist

  0 Lake Forest Dr Unit 20287759, Abbeville, SC 29620
• 

  

  /50

  $3,950,000

  • 8 Beds
  • 10 Baths
  • 12,000 Sq Ft

  126 Clearview Dr, Abbeville, SC 29620

  Commanding approximately 200 feet of shoreline along the pristine waters of Lake Secession, 126 Clearview Drive presents a rare opportunity to own one of Upstate South Carolina's most extraordinary waterfront estates. Completed in 2024 and thoughtfully designed for large-scale entertaining, multigenerational living, and exceptional lakefront enjoyment, this custom residence offers approximately

  Melissa Wiles-Sellers Justin Winter & Assoc - Mid Lake

  126 Clearview Dr, Abbeville, SC 29620
• 

  

  /43

  $1,350,881

  • Land
  • 275.69 Acres
  • $4,900 per Acre

  0 Highway 28 S, Abbeville, SC 29620

  This prime 275.69 +/- acre tract features a 9.75+/- acre lake site, multiple creeks, merchantable timber, food plots, and over a mile of roadfrontage, offering the ideal blend of recreation, investment potential, and natural beauty. Located on Hwy 28 in Abbeville just across theMcCormick County line, this outstanding property is a true outdoorsman's dream. The tract includes a former 9.75+/- acre

  Carter Jay THE JAY COMPANY

  0 Highway 28 S, Abbeville, SC 29620
• 

  

  /13

  $683,760

  • Land
  • 65.12 Acres
  • $10,500 per Acre

  0 Old Calhoun Falls Rd, Abbeville, SC 29620

  ±65.12 acres in Abbeville County Sale Price: $10,500/Acre ±1.46 miles of creek frontage ±779’ of frontage on Old Calhoun Falls Rd Balance of property consists of saw timber pine and upland hardwoods Excellent hunting opportunities for deer and turkey Trail system is in place with access to Old Calhoun Falls Rd Located 40 minutes from Anderson, and 1 hour and 15 minutes from Greenville Adjacent

  Rusty Hamrick NAI Earle Furman, LLC

  0 Old Calhoun Falls Rd, Abbeville, SC 29620
• 

  

  /38

  $389,000

  $81K PRICE DROP

  • 4 Beds
  • 4 Baths
  • 4,200 Sq Ft

  510 N Main St, Abbeville, SC 29620

  A Landmark of Historic Elegance in Downtown Abbeville 510 North Main Street | Offered at $389,000 Presenting an extraordinary opportunity to own one of Abbeville's most architecturally captivating historic residences — the renowned Simpson-Power-Mattison House (circa 1907–1908), recognized as Historical Stop 40. Rich in craftsmanship, character, and timeless design, this remarkable property

  Renee Simchon Greenwood Realty Inc.

  510 N Main St, Abbeville, SC 29620
• 

  

  /13

  $150,000

  • Land
  • 1.35 Acres
  • $111,111 per Acre

  0 Greenwood St E, Abbeville, SC 29620

  LOCATION IS THE KEY TO THIS GREAT PROPERTY - 166ft of Combined Road Frontage on Hwy 72 - Multiple level lots with a significant 1.35 acre footprint on the 72 corridor. Estimated daily traffic count is 11300 in 2025 (AADT SCDOT.) City water and sewer available. Gas available. Fiber optic internet available. High visibility location with direct proximity to a large gas station. The offering

  David Bliss Red Gate Realty

  0 Greenwood St E, Abbeville, SC 29620
• 

  

  /44

  $1,350,881

  • Land
  • 275.69 Acres
  • $4,900 per Acre

  0 Highway 28 S Unit 1585928, Abbeville, SC 29620

  This prime 275.69 +/- acre tract features a 9.75+/- acre lake site, multiple creeks, merchantable timber, food plots, and over a mile of road frontage, offering the ideal blend of recreation, investment potential, and natural beauty. Located on Hwy 28 in Abbeville just across the McCormick County line, this outstanding property is a true outdoorsman’s dream. The tract includes a former 9.75+/-

  Carter Jay The Jay Company

  0 Highway 28 S Unit 1585928, Abbeville, SC 29620
• 

  

  /8

  $54,900

  $5K PRICE DROP

  • Land
  • 5.6 Acres
  • $9,804 per Acre

  0 New Smith Rd, Abbeville, SC 29620

  Beautiful wooded lot with mature hardwoods and pine. Requires Well & Septic -- DHEC approval on file for septic. Restrictions in documents.

  Hilton Dodgen Hilton Dodgen Realty

  0 New Smith Rd, Abbeville, SC 29620
• 

  

  /53

  $679,900

  $5K PRICE DROP

  • 6 Beds
  • 4.5 Baths
  • 5,500 Sq Ft

  506 N Main St, Abbeville, SC 29620

  A timeless 1883 residence set amid nearly three acres of manicured grounds. The exterior exudes elegance and heritage while offering privacy and space. Experience the surroundings from the grand 1250 square foot wraparound porch that captures the spirit of Southern Hospitality. Whether relaxing on the swing or entertaining guests, this remarkable space reflects the grace and grandeur of a bygone

  Sherry Johnson BHHS Cambridge Realty

  506 N Main St, Abbeville, SC 29620
• 

  

  /5

  $48,900

  • Land
  • 1.92 Acres
  • $25,469 per Acre

  0 Old Greenwood Hwy, Abbeville, SC 29620

  located on Old Greenwood Highway, this approximately 1.92-acre tract offers a beautiful blend of open space and mature timber. The property features a scenic mix of tall pines and hardwoods, with a cleared grassy area along the road frontage that creates an inviting entrance and multiple possibilities for a homesite. The wooded interior provides privacy, natural beauty, and abundant wildlife

  Jason McClendon McClendon Realty LLC

  0 Old Greenwood Hwy, Abbeville, SC 29620
• 

  

  /22

  $82,243

  $10K PRICE DROP

  • Land
  • 5.3 Acres
  • $15,518 per Acre

  00 Rocky River A M E Church Rd, Abbeville, SC 29655

  Lot 3 (refer to Aerial for additional parcels) Enjoy peaceful country living in beautiful Abbeville County. This 6-parcel mini-farm community features multi-acre homesites with mostly open pastureland and two scenic ponds, with three parcels offering pond access. Experience quiet rural solitude while being only minutes from Lake Secession for boating, fishing, and outdoor recreation. Perfect for

  Jonathan Tompkins Access Realty, LLC

  00 Rocky River A M E Church Rd, Abbeville, SC 29655
• 

  

  /13

  $199,000

  • Land
  • 23 Acres
  • $8,652 per Acre

  00 Olive Rose Dr, Abbeville, SC 29620

  Discover the perfect blend of natural beauty and convenience with this 23-acre tract of mixed hardwoods and pines. Featuring the scenic Jim Knox Branch running through the property, this land offers a peaceful, private setting ideal for outdoor enthusiasts. Whether you're looking for a recreational getaway or the perfect homesite, this property provides endless possibilities. Enjoy hunting,

  Caleb Rundorff Rundorff Land Realty, LLC

  00 Olive Rose Dr, Abbeville, SC 29620
• 

  

  /5

  $74,900

  $5K PRICE DROP

  • Land
  • 2.59 Acres
  • $28,919 per Acre

  0 S Carolina 72 Unit 134622, Abbeville, SC 29620

  Commercially Zoned Lot on Hwy 72 E with 283 feet of highway frontage across from Long Cane Primary School and the Westbrook Motel. This is a mostly buildable wooded 2.59 acre lot. Zoned Commercial (verify permitted uses). Public utilities nearby. Likely excellent for retail, service businesses, drive-thru, small office park, car lot, etc. Strong exposure to daily school and commuter traffic

  David Bliss Red Gate Realty

  0 S Carolina 72 Unit 134622, Abbeville, SC 29620
• 

  

  /12

  $4,000,000

  • Land
  • 82.14 Acres
  • $48,697 per Acre

  00 Jets Landing Rd, Abbeville, SC 29620

  This 82.14-acre parcel in Abbeville County offers coveted waterfront lots with several acres directly fronting the tranquil shores of Lake Secession, perfect for crafting an unforgettable lakeside experience. UPDATE: THIS LAND IS NOT PART OF THE GREAT WATERS SUBDIVISION. NO HOA. Nestled just a heartbeat from the water’s edge near the Great Waters community, this land features walking trails and a

  April Johnson Coldwell Banker Caine/Williams

  00 Jets Landing Rd, Abbeville, SC 29620

Showing Results 1 - 40, Page 1 of 2