There are 16 tablespoons in one cup and 3 teaspoons for each tablespoon. So, there are 48 teaspoons in one cup.
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1 US teaspoon = 0.0208333333 US cups So 40 teaspoons = 0.833333332 cups -- Jonathan White
0.93 cup
1 cup is 48 teaspoons
1 teaspoon is 0.02 cup
This answer is in US measure. Questions asked specifically on Imperial or metric measure shall be answered in kind.