A159446 Number of n X n arrays of squares of integers with every (n-1)X(n-1) subblock summing to 40.
46, 940414, 12435615362, 267605432073483, 5530118542908066196, 96265168673124122816296, 1271053160554759403029873140, 11717124833455944884494778389078
Offset: 3