SX40HS @ 35mm equiv.confusion.
SX40 lens has crop factor of 5.6x (for sensor) which means you need to multiply with 5.6X to actual focal length to get 35mm equivalent.
35 mm equivalent means if a sensor have dimension of full frame ie. 35x24 the crop factor will be 1.
Here, you can find discussion about crop factor and zoom..
My Flickr: http://www.flickr.com/photos/ianoopkumar/