The IAUC40N08S5L140 from Infineon Technologies is a MOSFET with Continous Drain Current 28 to 40 A, Drain Source Resistance 12.5 to 20 Mohms, Drain Source Breakdown Voltage 80 V, Gate Source Voltage 20 V, Gate Source Threshold Voltage 1.2 to 2 V. Tags: Surface Mount. More details for IAUC40N08S5L140 can be seen below.