The P40 & M40 have the same configuration in the power system, shock absorption system, battery life, headlights, and instrumentation. The only difference is that the P40 model has a beam, which lengthens the seat length and can be ridden by two people. The M40 looks relatively small visually, with no beam in the middle, which is convenient for getting on and off. The seat is short, which is more convenient for one person to ride.