This is an absurd question because a megagram (did you mean milligrams? same problem, either way) is a unit of weight whereas a milliliter (mL) is a unit of volume. If you asked, how many mL are in 40 mg of a certain substance, water for example, then the question would be meaningful.
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This cannot be sensibly answered. A milliliter (mL or ml) is a measure of volume, grams (g), kilograms (kg) and milligrams (mg) are measures of weight or mass.
ml is a measure of volume and mg is a measure weight, therefore they are not comparable. you cannot convert one to the other.