NGC 40 is a planetary nebula discovered by William Herschel on November 25, 1788, and is composed of hot gas around a dying star. The star has ejected its outer layer which has left behind a small, hot star. Radiation from the star causes the shed outer layer to heat to about 10,000 degrees Celsius and become visible as a planetary nebula. The nebula is about one light-year across. About 30,000 years from now, scientists theorize that NGC 40 will fade away, leaving only a white dwarf star approximately the size of Earth.

Wolf–Rayet stars, often abbreviated as WR stars, are a rare heterogeneous set of stars with unusual spectra showing prominent broad emission lines of ionised helium and highly ionised nitrogen or carbon. The spectra indicate very high surface enhancement of heavy elements, depletion of hydrogen, and strong stellar winds. The surface temperatures of known Wolf–Rayet stars range from 20,000 K to around 210,000 K, hotter than almost all other kinds of stars. They were previously called W-type stars referring to their spectral classification.