40 Upper Gray Street, Edinburgh

40 Upper Gray Street is an early 19th century, two-storey, three-bay classical house. It features a near symmetrical design with a single-storey wing to the north and a lower two-storey wing to the south. The principal elevation is finished in cream sandstone polished ashlar, while the sides and rear are constructed from rubble. The building has a base course, eaves course, deep cornice, and a blocking course.

On the entrance elevation, there is a central doorway with a panelled door and a geometric-pattern fanlight above it. To the first floor, there is a single window above the doorway, and single windows in the outer bays on both the ground and first floors. The single-storey wing has one window. The two-storey wing features a doorway in the right bay, a single window above it, a canted window in the left bay at ground level, and a single window above.

The ground floor and single-storey wing have 12-pane timber sash and case windows, while the first floor and two-storey wing have replacement 2-pane windows. The roof is pitched with grey slate and has coped and rendered gablehead stacks.

The property is enclosed by a low, coursed, and coped boundary wall along the street.