Hi, Jay: I have no way of measuring accurately the true angle of acceptance for the near and far limits of this zoom lens. At 40mm., I don't care because I can always move to my 35-70. At 20mm., all I can say is that it's wide enough for me. Less than 20mm, brings much distortion potential and the need to position the camera with super care. This distortion potential, as you know, comes at no extra charge. <G> DaveinFLL
