NVIDIA Tesla K40s 's Advantages
More VRAM (12GB vs 8GB)
Larger VRAM bandwidth (288.4GB/s vs 160.4GB/s)
832 additional rendering cores
Lower TDP (245W vs 300W)
NVIDIA Tesla M60 's Advantages
Released 1 years and 9 months late
Boost Clock has increased by 34% (1178MHz vs 876MHz)