FROM THE TOP OF A MOUNTAIN 40M HIGH,A MAN SAW A SHIP ON A SEA AT AN ANGLE OF 25 DEGREE,CALCULATE THE DISTANCE BETWEEN THE SHIP AND THE FOOT OF THE MOUNTAIN.

Your mountain must be a vertical cliff 40 m high so you can form a right-angled triangle.

Did you make your sketch? I assume that 25° is the angle of depression.
On mine I can see that
tan 25° = 40/x

solve for x