how many calories does a 200 lb woman need to burn to lose 40 lbs in 12 weeks?

40 lbs in 12 weeks = 3 1/3 lbs per week

1 lb of fat = 3500 calories approximately

Therefore, you need to reduce your calories and/or increase your caloric burn by 12000 calories per week or 1714 calories per day.

And that's the official, gov't approved answer.

Problem is, it probably won't work.

My advice:

Control your insulin by eliminating all calorie dense carb foods and replace them with fruits and vegetables.

No processed foods

Essentially, what you will be left with is a diet of unprocessed animal protein (beef, pork, chicken, fish), crunchy vegetables, citrus fruit & berries.

 It's a limited diet, but it is nutrient dense and help your body kick the crappy diet withdrawl symptoms that you are going to experience

Also, get a copy of this diet compliance chart. It will help

This article might help as well