Step 1: Start with the fraction 40/61.

Step 2: To convert a fraction into a percentage, divide the numerator by the denominator.

40 ÷ 61 = 0.6557

Step 3: Multiply the result by 100 to get the percentage.

0.6557 × 100 = 65.57%

Final Answer: 40/61 as a percentage is 65.57%.