40 Fountain Street is a concrete and glass office block of the 1960s.  As you can see in the photograph above, it was once home to the Manchester Unity of Odd Fellows, and known as Odd Fellows House.  The image below was taken in December 2010 and the building is To Let and the Odd Fellow sign has been removed.

An article in the Place North West website, dated November 9, 2016, explained that, "...  Kier Property plans to start construction by next summer on an 80,000 sq ft office in Manchester city centre, redeveloping Oddfellows House which it bought from Aberdeen Asset Management earlier this year.Planning permission is already in place for the demolition and re-build of the island site on the corner of Fountain Street and York Street. Aberdeen gained consent in October 2015 for an eight-storey office designed by AHR Architects, called Eleven York Street."