To express the number 40 as a fraction in its simplest form, we can represent it as 40/1. This means that we have 40 whole units and no additional parts, which clearly denotes that we are simply dealing with the whole number itself.
Fractions consist of two parts: the numerator (the top number) and the denominator (the bottom number). Here, our numerator is 40, and our denominator is 1. Since the greatest common divisor (GCD) of 40 and 1 is 1, we cannot simplify the fraction further.
Thus, the simplest form of 40 as a fraction is 40/1.