Nice timing. Although you didn't specify which rifle. There are a couple of versions of the SP M40. So if you could specify which one that would help. I've been searching for upgrade parts all day today because I'm about to get an M40XB. Here are some upgrades I found for the XB, mostly from WGC.
600fps Upgrade Kit (I'm pretty sure this would tear your rifle apart
)
http://www.dentrinityshop.com/pr_details.jsp?pid=4305
Tapered Cylinder Head
http://www.wgcshop.com/pcart/shopper.php?itm=PDI-PT-M40XBTCH_cat_PDI%20Parts
Adjustable hopup for M40XB
http://www.wgcshop.com/pcart/shopper.php?itm=PDI-PT-M40XBHUC_cat_PDI%20Parts
If you're into gas sniping: Gas Bolt
http://www.wgcshop.com/pcart/shopper.php?itm=OK-PT-M40-GC_cat_OK%20Parts
Parts for the XB and the A1.
http://x-fire.org/bolt/2004m40/m40top.html (found by Livonia)
600fps Upgrade Kit (I'm pretty sure this would tear your rifle apart

http://www.dentrinityshop.com/pr_details.jsp?pid=4305
Tapered Cylinder Head
http://www.wgcshop.com/pcart/shopper.php?itm=PDI-PT-M40XBTCH_cat_PDI%20Parts
Adjustable hopup for M40XB
http://www.wgcshop.com/pcart/shopper.php?itm=PDI-PT-M40XBHUC_cat_PDI%20Parts
If you're into gas sniping: Gas Bolt
http://www.wgcshop.com/pcart/shopper.php?itm=OK-PT-M40-GC_cat_OK%20Parts
Parts for the XB and the A1.
http://x-fire.org/bolt/2004m40/m40top.html (found by Livonia)
What headaches can you have for importing little pieces of metal? He's asking about upgrades.The down side is shipping costs and potential customs headches :-/