The spectrum of S140 IR from 65 to 345 kaysers (155-29 microns) has been measured with 9.4-kayser resolution. The emission in this spectral range is consistent with a 9-arcsec-diameter blackbody radiating at a temperature of 70 K. Attempts at finding a self-consistent radiative-transfer model of the source suggest that the near- and far-infrared observations cannot result from a spherically symmetric nebula with a continuous density distribution and a central exciting source. A number of compact near-infrared sources may be embedded in the cloud.