Product of the digits should be less than or equal to the sum of the digits; This is possible only if the number has 0 or 1. All such numbers more than 10 and less than 40 are 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 30, 31 The number 22 will also satisfy the given condition (As the Product of the digits is equal to the sum of the digits) ∴ Total numbers = 14