40-46 Smith Street, Ayr

40-46 Smith Street in Ayr is a later 19th century, three-storey, four-bay tenement that includes shops on the ground floor and is part of a terrace. The building features polished red ashlar stonework. Notable architectural elements include a shopfront cornice, a cill course on the second floor, an eaves course, a cornice, and a parapet. The central windows on the first floor have pediments and pilasters, while the central windows on the second floor have architraved surrounds. The outer bays feature oriel windows, and there is decorative curvilinear detail beneath the central wallhead stack.

On the southeast (entrance) elevation, there is a pilastered doorpiece for No 44, with an arched keyblocked surround, a timber door, and a split fanlight. To the left, there are entrances to two shops, which have glazed doors and shop windows. A glazed timber door is located to the right of the shop on the left. The upper floors have regular fenestration with plate glass timber sash and case windows. The roof is covered with grey slate and features a central corniced wallhead stack that rises from the parapet (which has been rebuilt), along with gablehead stacks and circular cans.

The interiors were not seen in 1998.