300' x 300' = 90,000 square feet
To find the area (in units of square feet) multiply the length (300 feet) by the width (60 feet) 300 feet x 60 feet = 18,000 square feet
300 feet is a measurement of DISTANCE, while square feet is a measure of AREA. However, 300 averaged-sized human feet would cover about 100 square feet of area, although the owners of said feet would...
A foot is a unit of distance. A square foot is a unit of area. The two units are therefore incompatible.
120,000 ft² = 2.75482 acres