Question : Is there any real advantage to subnetting a network that only has around 40 users?

Is there any real advantage to subnetting a network that only has around 40 users?  Just curious.  I'm really trying to speed up things on network.  

Or is the answer some sort of intelligent routing devices?  

Thanks!

Answer : Is there any real advantage to subnetting a network that only has around 40 users?

no overall advantage.  40 users with less than 253 devices on one floor, on one site can be done in one class C subnet.  If they were in separated areas (floors, buildings, or regions) the advantage of providing separate subnets becomes very apparent.  

Also, a big factor is "what do you plan to do?".  If you are expecting growth beyond the 40+ devices, then you make an outline on how you intend to grow.

Regards,