There are a total of 33 seats in Section 137 Row 40 at Sanford Stadium. As you face the field from the section, seat 1 will be on the aisle to the right side of row 40, while seat 33 will be on the aisle to the left.
Some of the best values at Sanford Stadium are located in the corner of the lower level. In particular, the highest rows in Sections 112-116 offer a fantastic experience. These top rows are shaded from the sun, have the same view as the club level, are close to the lower concourse and cost a fraction of the price of club seats. There are better views close to midfield, but they'll usually cost twice as much.
Unfortunately, sections 112 through 114 are usually reserved for students. If you're able to secure tickets in or around this area, beware that it may be a little more rowdy than the rest of the stadium.