County Route 540 is a county highway in the U.S. state of New Jersey. The highway extends 43.16 miles (69.46 km) from the intersection of U.S. Route 130 (US 130) and Route 140 in Carneys Point Township to Harding Highway (US 40) in Buena Vista Township.

U.S. Route 130 is a U.S. Highway that is a spur route of US 30, located completely within the state of New Jersey. It is signed with north and south cardinal directions, following a general northeast–southwest diagonal path, with north corresponding to the general eastward direction and vice versa. The route runs 83.46 mi (134.32 km) from Interstate 295 (I-295) and US 40 at Deepwater in Pennsville Township, Salem County, where the road continues south as Route 49, north to US 1 in North Brunswick Township, Middlesex County, where Route 171 continues north into New Brunswick. The route briefly runs concurrent with US 30 near Camden, about one-third of the way to New Brunswick. The road runs within a close distance of I-295 south of Bordentown and a few miles from the New Jersey Turnpike for its entire length, serving as a major four- to six-lane divided local road for most of its length. US 130 passes through many towns including Penns Grove, Bridgeport, Westville, Camden, Pennsauken, Burlington, Bordentown, Hightstown, and North Brunswick.