Chief Constable Phil Gormley said they had been identified as witnesses during the investigation by Greater Manchester Police.
Mr Gormley also provided an update on security measures in Scotland at yesterday’s Scottish Police Authority meeting in Glasgow.
He said: “In broad terms, we had 41, so far, people from Scotland who have identified themselves or been identified to us as witnesses that were present at the event.”
He paid tribute to Eilidh MacLeod, 14, from Barra, who died in the explosion at the Ariana Grande concert on Monday night, saying the “deepest sympathies” of all at the force went to her family.
Her friend, Laura MacIntyre, 15, also from Barra, remains in hospital being treated for serious injuries and family liaison officers from Scotland have travelled to Manchester to support both families.
Mr Gormley said extra resources had been deployed to the island, adding: “It’s a tragedy of unimaginable proportions that has been wreaked on those families and the people of Manchester.”
Troops have been deployed at Ministry of Defence and civil nuclear sites across Scotland to free up armed police officers after the UK’s terror threat level was raised to critical.
Mr Gormley said: “Based on what I know at the moment, there is no foreseeable prospect of us needing to ask for military colleagues to patrol in the public space. That is a contingency that exists in extremis and you rule nothing in and nothing out, you’re a fool if you do at this stage.
“What I can say is in terms of the overall resilience of Police Scotland, as a single national force we have got well-established protocols around this, we know how to do it and because of the investments that have been made and the scale of our organisation, we have sufficient firearms capability to meet all foreseeable threats and demands.”
He said security arrangements around upcoming events including the Scottish Cup Final, the visit to Scotland of former US president Barack Obama, the Edinburgh Marathon Festival and the Lisbon Lions memorial events in Glasgow had been reviewed.