Definition: A U-40 syringe is an insulin syringe marked for insulin that holds 40 units per mL. Each unit mark equals 0.025 mL, so 40 marks fill 1 mL. In the US it is used mainly with veterinary insulins for dogs and cats. Its marks are 2.5 times larger than a U-100 syringe's.
Vetsulin, a pet insulin, is 40 International Units per mL. Its label warns in capitals: "use of a syringe other than a U-40 syringe will result in incorrect dosing." Human insulin such as Humulin R is 100 units/mL and is labeled for U-100 syringes only. The syringe has to match the insulin.
U-100 liquid drawn on a U-40 syringe
U-40 insulin drawn on a U-100 syringe
The same 2.5-times error applies to peptide math. If you worked out "10 units" for a U-100 syringe and measure it on a U-40 syringe, you draw 0.25 mL instead of 0.1 mL.
A 2019 case report described a man who drew his U-100 insulin into U-40 veterinary syringes and had repeated low blood sugar episodes. The authors note that U-40 strength is common in veterinary use but not sold for humans in the US.
Read more on Dose Track: U-40 vs U-100 insulin syringes · Peptide reconstitution calculator