The 40K1974 IBM part is an AMD Opteron 285 dual‑core processor designed for Socket 940 platforms. It operates at a clock frequency of 2.60 GHz and utilizes a 1000 MHz front‑side bus to deliver data between the CPU and system memory. Each core is supported by a 2 MB L2 cache, providing a shared high‑speed memory buffer that can improve performance in multi‑threaded workloads. This configuration is suited for server or workstation environments that require reliable processing power and compatibility with legacy Socket 940 motherboards.