L40

L40 may refer to:
 * IBM PS/2 L40 SX, a portable computer
 * HMS Westminster (L40), a destroyer of the Royal Navy
 * Mitochondrial ribosomal protein L40
 * New Flyer L40, a Canadian bus
 * Orličan L-40 Meta Sokol, a Czechoslovakian sports and touring aircraft
 * Pentax Optio L40, a digital camera
 * Toyota Paseo (L40), a subcompact car
 * Toyota Tercel (L40), a subcompact car