FTIR, MAS H-1-NMR, and molecular graphics data are reported concerning the hydroxyl species in a series of SAPO-40 samples with variable Si contents, as well as FTIR data concerning the interaction of ammonia with the different acid sites, Up to seven types of Si(OH)Al Bronsted sites are present, mainly differing by the O-H stretching frequency. Three high-frequency bands (3637-3624 cm(-1)) correspond to hydroxyls located in the 12-member channels and two low-frequency bands (3559 and 3528 cm(-1)) to OH species in eight-member rings and side pockets of the AFR structure. Two bands at exceptionally low frequency (3485 and 3445 cm(-1)) are due to OH species interacting with silica islands. All low-frequency bands behave with temperature as H-bonded species. All types of hydroxyls form ammonium ions, the thermal decomposition of which shows some difference in acidity among the OH species. IR evidence indicates that NH4+ species interact strongly with the basic oxygen atoms of the lattice. No Lewis sites were evidenced by ammonia adsorption.