To solve the expression \(-40 - (-7)\), we can simplify it as follows:
\[ -40 - (-7) = -40 + 7 \]
Now, calculating \(-40 + 7\):
\[ -40 + 7 = -33 \]
Therefore, the expression simplifies to:
\[ -40 - (-7) = -33 \]
So, the complete expression is:
\[ -40 - (-7) = -40 + 7 = -33 \]
The answer is:
\[ \text{Answer: } -33 \]