Forty milligrams per tablet puts this at the top of Sun Rise's three-step tamoxifen ladder — double the 20 mg tablet, four times the 10 mg one, in the same ten-tablet presentation.
A larger unit exists because the drug is not prescribed at one single fixed strength, and a bigger tablet saves splitting or counting out smaller ones. The chemistry is unchanged either way: tamoxifen citrate, a non-steroidal compound that binds the estrogen receptor and keeps estradiol from reaching it, adding no hormone of its own to the body.