WWSB, virtual channel 40 (UHF digital channel 24), is an ABC-affiliated television station licensed to Sarasota, Florida, United States. The station is owned by Atlanta-based Gray Television. WWSB's studios are located on 10th Street in the Rosemary District of Sarasota, and its transmitter is located on Rutland Road (County Road 675) in the unincorporated Manatee County community of Rye, about 5 miles (8 km) east-southeast of Parrish. The station also operates a news bureau in Venice, Florida.

 

Even though WWSB broadcasts on digital channel 24 and its virtual channel is 40, the station is branded as ABC 7 because of its channel position on most cable systems in the market.