We have mapped 1 $deg^2$ region toward a high latitude cloud MBM 40 in the J = 1 - 0 transition of $^{12}CO$ and $^{13}CO$, using the 3 mm SIS receiver on the 14 m telescope at Taeduk Radio Astronomy Observatory. We used a high resolution autocorrelator to resolve extremely narrow CO linewidths of the molecular gas. Though the linewidth of the molecular gas is very narrow (FWHP < 1 km $s^{-1}$ ), it is found that there is an evident velocity difference between the middle upper part and the lower part of the cloud. Their spectra for both of $^{12}CO$ and $^{13}CO$ show blue wings, and the position-velocity map shows clear velocity difference of 0.4 km $s^{-1}$ between two parts. The mean velocity of the cloud is 3.1 km $s^{-1}$. It is also found that the linewidths at the blueshifted region are broader than those of the rest of the cloud. We confirmed that the visual extinction is less than 3 magnitude, and the molecular gas is translucent. We discussed three mass estimates, and took a mass of 17 solar masses from CO integrated intensity using a conversion factor $2.3 { imes} 10^{20} cm^{-2} (K;km s^{-1})^{-1}$. Spatial coincidence and close morphological similarity is found between the CO emission and dust far-infrared (FIR) emission. The ratio between the 100 f.Lm intensity and CO integrated intensity of MBM 40 is 0.7 (MJy/sr)/(K km $s^{-1}$), which is larger than those of dark clouds, but much smaller than those of GMCs. The low ratio found for MBM 40 probably results from the absence of internal heating sources, or significant nearby external heating sources.