The 68060 will fit in the same socket where your 68040 is now. The 68060 is 3.3V where the 68040 is 5V so you would destroy a 68060 if you put one in. You need a voltage regulator to reduce the voltage from 5V to 3.3V. There is probably a place already on your board for the voltage regulator and a surface mount jumper or two would likely have to be changed as well. See Dave's site.