31.   The state opted instead to turn the lands into a state park.

32.   The tourism boom has sparked a competition frenzy, with strategically located hotels boosting prices and property owners converting undeveloped land into makeshift campgrounds.

33.   This growth, officials say, imposes a fiscal burden by turning millions of dollars worth of land into tax-exempt property.

34.   To tap in to the demand, enterprising property owners are converting undeveloped land into campgrounds.

35.   We would have put a lot of that land into preservation status.

36.   Concerns have been expressed that a developer would turn the land into prime luxury flats.

37.   For many, his death last month has turned the open land into a jail.

38.   Half a million cubic meters of agricultural soil were trucked in to transform the once flat land into a rolling golf course.

39.   He added thatgovernment should help farmersinstead of indiscriminately converting agricultural lands into industrial estates.

40.   He said unscrupulous people might convert agricultural land into burial grounds and sell them to Singaporeans.