First reported 1788 Hottingerkaart (H.J. Versfelt, De Hottinger-atlas van Noord- en Oost-Nederland. 1773-1794)
D40 is a compact hunebed that nevertheless has two enormous capstones, the largest monument in the triangle it forms with D38 and 39 in a heather field surrounded by forest in the Valtherbos north of Emmen.