40th Division

40th Division or 40th Infantry Division may refer to:


 * Infantry Divisions :


 * 40th Division (German Empire), a unit of the Imperial German Army
 * 40th Division (Imperial Japanese Army), a unit of the Imperial Japanese Army
 * 40th Infantry Division (Philippine Commonwealth Army), a unit of the Philippine Commonwealth Army
 * 40th Infantry Division (United Kingdom), a unit of the United Kingdom Army
 * 40th Infantry Division (United States), a unit of the United States Army
 * 40th Infantry Division (People's Republic of China), a unit of the PLA
 * 40th Rifle Division (Soviet Union)


 * Aviation Divisions :
 * 40th Air Division, a unit of the United States Air Force