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 37 and 40 is 3.

Next, we need to find the average of the two numbers. The average of 37 and 40 is (37+40)/2 = 38.5.

Now, we can find the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 37 and 40 is:

(3/38.5) x 100 = 7.79%

Therefore, the percentage difference between 37 and 40 is 7.79%. This means that 40 is 7.79% greater than 37.