Ash Wednesday is the first day of Lent and occurs forty-six days (forty days not counting Sundays) before Easter.  Ash Wednesday gets its name from the practice of placing ashes on the foreheads of the faithful as a sign of repentance. The ashes used are gathered after the Palm Crosses from the previous year's Palm Sunday are burned.   The minister who presides at the service makes the sign of the cross, first upon his or her own forehead and then on those of congregants. The minister recites the words: "Remember (O man) that you are dust, and to dust you shall return", or "Repent, and believe the Gospel."