hmm, not really sure i understand what you mean... here are two possible answers:
a) DT lens at 40mm on a APS-C camera (1.5x crop) would give you a similar (not the same) picture as a picture taken on a film camera with a 60mm (40 x 1.5) full frame lens. the field of view would be the same, but if i'm not wrong, the APS-C picture will have a little more depth of field.
b) DT lens at 40mm on a film camera would give you the same picture as a 40mm full frame lens BUT because of the smaller image circle, the corners are likely to be black. (ie vignetting. see first post in this thread)