I´ve never heard of an upgradeable 040 amiga accelerator...
You haven't? I have, and a friend of mine successfully upgraded his Cyberstorm mk2 from 040 to 060. All that's required is some (precise) soldering (two SMT resistors and a wire jumper need to be moved) and the addition of a 3.3 v voltage regulator. There's a web page out there describing the procedure, just do a search on google.
-Paul
