Let radius of circle be $$r$$ and side of square be $$a$$ => Circumference of circle = $$2 pi r = 44$$ => $$r = 7 cm$$ Since, the circular wire is bent to form square, => both of their perimeters are equal => Perimeter of square = $$4a = 44$$ =>$$a = 11 cm$$ Now, area of circular wire = $$pi r^2$$ = $$frac{22}{7} * 7^2 = 154 cm^2$$ Area of square = $$a^2$$ = $$11^2 = 121 cm^2$$ => Required difference = 154-121 = $$33 cm^2$$