Well, the 040 is most likely directly soldered to the card rather than socketed. That's your first problem.
Your second one is that the 68060 uses 3.3v as opposed to the 040's 5v supply. So this means you need to handle voltage conversion too.
It's not impossible I'm sure, but I don't know of anybody who has done it personally.
That said, it is something you can probably "have done" by a professional.
