| FIFTHS | One can have 40 per cent for two of these |
| ABACUS | Sailor given bill, plus 40 per cent for using calculator (6) |
| NAP | In the afternoon, apparently, one can have forty winks (3) |
| FIFTH | 40 Percent for two of these (5) |
| OSCARS | 9 down won nominations for two of these (6) |
| SHANKAR | Sitar player showing part of leg and 40 per cent of sitar (7) |
| TYCOON | Last 40 per cent of nasty company working for wealthy person (6) |
| BANYAN | Fig Rolls depend on this producer to veto 50 per cent for Kenyan (6) |
| ALLAY | 100 per cent for moderate (5) |
| TAR | Objective reduced by 50 per cent for sailor (3) |
| GENEROUSTIP | What someone might give a hundred per cent for |
| RODENTS | Constituting approximately 40 per cent of mammal species, mammals characterised by a pair of continuouslygrowing incisors, such as mice, rats, squirrels, guinea pigs and chipmunks (7) |
| ABLE | Equipped firm to lay off 40 per cent of staff (4) |
| MATINEE | Performance, dull one, needs to be cut by 40 per cent (7) |
| OREGON | US state with forest covering over 40 per cent of its total land area |
| ALSO | 40 per cent of the total thus in addition (4) |
| TRUCKIE | Driver made 40 per cent of kills during ceasefire (7) |
| MALIBU | Surfing centre of African country only 40 per cent built |
| ESCUDO | Old currency used, 40 per cent of coins converted (6) |
| FREEFORALL | Orbital motion covering only 40 per cent of orbit is a chaotic situation |
