How many MB is 40 megabits

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Answer:
There are 8-bits in One byte. 40/8=5. However this actually translates to 4.77MiB(mega-bytes)
40 mega-bits does NOT equal 5 Mega-Bytes! However it DOES now equal 5'Mb'.
Here's why:
1024 Bytes to each Kilo-Byte, 1024 Kilo-Bytes in each Mega-Byte, 1024 Megas in each Giga and so on to Terra, exa, peta.....
Thus you must divide that 5 million bytes by 1024 a few times to get the relevant value.

REASON FOR CONFUSION:
This confusion has arisen from Hard Drive manufactures in the early 2Ks. They would cut corners to make more profit by mis-representation.
Which is why IEEE was forced to change the Standards to say MiB, GiB, etc instead of the classic KB, MB, GB etc
EXAMPLE:
Say you have a 40GB drive...It's not actually 40 Giga-bytes; it's 40.0 Billion bytes. Which translates to ~37.25 Gigs.
Thus the drive was slightly cheaper to manufacture and the un-aware consumer purchased it all the same. It still happens to this day. Just read through customer reviews on any website which sells Hard-Drives

"The More you Know" :)

-Glytch