38 Northumberland Street, Edinburgh

40 Northumberland Street in Edinburgh is an early 19th-century terraced tenement designed by Robert Reid and William Sibbald. The building is three stories high with a basement and features six bays. It is constructed from polished ashlar sandstone, with V-jointed rustication at the principal floor. The design includes a base course, band courses between the basement and principal floor, between the principal and first floors, and between the first and second floors, as well as a cill course at the first floor and a cornice with a blocking course at the second floor. The entrance has ashlar steps and platts that extend over the basement.

On the northern (principal) elevation, there are a pair of nine-panel timber doors located in the central bays, topped with radial rectangular fanlights. The remaining bays on the principal floor and the floors above and basement have regular fenestration.

The eastern elevation adjoins another terrace, which is listed separately (18-20 Dundas Street). The western elevation features a coursed rubble gable with an architraved doorpiece and cornice centered at the principal floor, with windows aligned above.

The building predominantly has twelve-pane timber sash and case windows, a grey slate M-roof, and cast-iron rainwater goods. The wallhead stacks are rendered and coped, with circular cans.

The interiors were not seen in 1997, but there is some evidence of working panelled shutters. The railings and lamps consist of ashlar copes topped with cast-iron railings featuring spear-headed balusters and urn finials, along with cast-iron lamps mounted on the railings with glass globes.