Counties Passed through: Sherman, Thomas, Sheridan, Graham, Rooks, Osbourn, Mitchell, Cloud, Clay, Riley
From the border, 40N travelled along the Midland Trail through Goodland, Colby, Hill City, Osborne, and Clay Center before hooking with US 40S at Manhattan. The Original 1925 plans called for the Midland Trail to be US 40, but the towns along the Victory Highway protested, claiming that the Midland trail got the US 40 designation because it passed through the hometown of the Highway Commissioner. A meeting was held with the Victory Highway cities on December 18, 1925, leading to a compromise where the Victory Highway became US 40S and the Midland Trail became US 40N.
US 40N was re-designated as an extension of US 24 in 1936.