One route of about 32.70 miles (52.63 km) begins at Highway 14 in Marked Tree and runs east to US 61 in Osceola.

A second segment of 1.93 miles (3.11 km) in east Osceola runs from US 61 to Pearl Street and Quinn Avenue.

Both routes are maintained by the Arkansas State Highway and Transportation Department (AHTD).

A separate section begins in Osceola and runs north to US 61 near the city limits.

The original Highway 140 was created between March 1930 and June 1931 from US 65 in Dumas westward to Garrett Bridge.