To find the percentage difference between two numbers, we first need to find the absolute difference between them. In this case, the absolute difference between 140 and 96 is 44 (140 - 96 = 44).

Next, we need to find what percentage this difference is of the original number. To do this, we divide the absolute difference by the average of the two numbers and then multiply by 100. So, in this case, the average of 140 and 96 is (140 + 96) / 2 = 118. Therefore, the percentage difference between 140 and 96 is:

(44 / 118) x 100 = 37.29%

So, the percentage difference between 140 and 96 is 37.29%. This means that the difference between the two numbers is 37.29% of the average of the two numbers.