Error 40:
This error may indicate a problem with the hardware devices, but usually occurs because of security software obsolete or misconfigured. Follow the instructions in this article. Also, try to restore using to connect a known good cable USB to 30-pin dock connector, the computer and the network to identify the problem in the device. If the MAC address does not exist or IMEI default value (00 499901 064000 0), then it could also serve to confirm the problem with the hardware. ^