I was looking at LS tractors before I made my purchase, nice tractors, 2 of my buddies have them with no issues so far. I don't think the 3140 is replacing the 3135, it is just not found as much. The local LS dealer here won't sell them because he said it's hard to upsell the extra 5HP for an extra $1500 so he sticks with the 3135's. You also get more PTO horsepower. I found a couple places that said the 3140 has a beefed up front axle, but this LS dealer didn't know anything about it. He sells his XR3135 HC for 27,500 so the 3140 would have been 29000.