That *40GB disk is actually no such thing, standard practice is to label a disk in GigaBytes when in reality they're just measuring 40 * 1,000,000,000 (one billion Bytes) . When your PC is telling you the size of your disks they'll measure 'real' GigaBytes i.e. 1,073,741,824 (1024*1024*1024) Bytes, hence the discrepancy.
1 KiloByte = 1024 Bytes
1 Megabyte = 1024 KiloBytes = 1,048,576 Bytes
1 GigaByte = 1024 MegaBytes = 1,048,576 KiloBytes = 1,073,741,824 Bytes
40 billion Bytes = 37.253 GigaBytes



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