SP 7294-7299
These units were purchased by SP rebuilt from various GP40's. They were upgraded to GP40-2 standards and given the model designation GP40M-2. They lacked the typical gyralight option that SP/SSW had previously specified on their locomotives.
SP 7294-7299:
| SP number | Orig. number | const. number |
| SP 7294 | SAL 637/L&N 3015 | 7944-8/7075-6 |
| SP 7295 | C&O 3783 | 5811-13 |
| SP 7296 | SAL 612 | 7885-13 |
| SP 7297 | MKT 171 | 7918-2 |
| SP 7298 | MKT 175 | 5713-2 |
| SP 7299 | MKT 208 | 7102-15 |