Not wanting to spend the money for Mother Deerest lights for my 140, I bought these lights from Walmart. They are 3.5" round driving lights. The original lights are 3" so I had to enlarge the opening in the headlight bezel. I then mounted the lights on a small piece of plywood and mounted that to the bolts that hold the headlight bezel to the hood supports. I trimed down the piece of plywood and painted it black. The lights are cheap, $19 and are very bright, (2) 55 watt halogens. I think they look good too. The lights draw 9 amps which is nearly double what the lighting circuit will tolerate. I wired them directly to the battery on their own circuit with an in line fuse. I am no expert but I think that running the lights for extended periods will slowly drain the battery. I won't be using the tractor to cut grass at night or anything, just down to the wood pile in the winter and stuff like that. I have run the lights for 15-20 min. at a time with no issue at all with heat or a lack of battery power. The model number on the lights are QH-85CD if that helps. By the way, these lights will make your 140 sort of "bug-eyed" compared to the stock "squinty-eye" lights. On another forum some guys nick named my tractor Wall-E after the little robot. I kinda like that little robot so now I call this tractorWall-E. Adam