> > Can anybody be kind to help me
> > with the calculation of the resistors
> > and the capacitors values?
> > I want to drop the AC voltage from
> > 230V to ca 40V and the maximum
> > current will be at 40mA.

(slightly educated) guess - a series 0.56uF X2-rated capacitor

Did you want 40V AC or DC ?

--
http://www.piclist.com hint: The PICList is archived three different
ways.  See http://www.piclist.com/#archives for details.