Highway 140 (AR 140, Ark. 140, and Hwy. 140) is a designation for two east–west state highways in the Upper Arkansas Delta. One route of 32.70 miles (52.63 km) begins at US Highway 63 Business (US 63B)/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).