In the late nineteen sixties it was observed that the r.e. languages form an infinite proper hierarchy [Formula: see text] based on the size of the Turing machines that accept them. We examine the fundamental position of the finite languages and their complements in the hierarchy. We show that for every finite language L one has that L, [Formula: see text] for some [Formula: see text] where m is the length of the longest word in L, c is the cardinality of L, and [Formula: see text]. If [Formula: see text], then [Formula: see text] for some [Formula: see text]. We also prove that for every n, there is a finite language Ln with [Formula: see text] such that [Formula: see text] but Ln, [Formula: see text] for some [Formula: see text]. Several further results are shown that how the hierarchy can be separated by increasing chains of finite languages. The proofs make use of several auxiliary results for Turing machines with advice.