Divide the number of square feet by the number of square feet in one acre.
An acre is defined as the area contained in a rectangle that is one chain wide and one furlong long.
A chain is 66 feet. A furlong is 10 chains. (660 feet)
66x660=43,560
So your equation is feet/43560=acres
The equivalent formula, as entered in cell C2 of the table below is shown below the table.

An acre (symbol: ac) is a unit of land area used in the imperial and US customary systems. It is defined as the area of 1 chain (66 feet) by 1 furlong (660 feet), which is exactly equal to 1/640 of a square mile, 43,560 square feet, or exactly 4046.8564224 square meters.
Assuming your sq ft numbers are listed in a column, enter the formula in the adjacent column and in the row containing the first value to be converted.
Click the cell to select it, then press = to open the Formula editor. Enter the formula
as shown, using / for the division operator (Numbers will immediately change that to the division sign ( ÷ ) shown in the image above.)
Click the green checkmark button to confirm the formula and close the editor.
To fill the formula down to the rest of the rows to be converted:
- Select the cell currently containing the formula (C2 in the example) to select that cell.
- Place the pointer close to the bottom edge of that cell. A small yellow circle (the Fill control) will appear.

- Place the pointer on that control, press the mouse button and drag down to fill the formula into all cells in the column to the last row containing a value to be converted in the adjacent column.
Regards,
Barry