NGC 540 (also ESO 542-12 and PGC 5410) is a magnitude +14.5 barred spiral galaxy located 464 million light-years away in the constellation of Cetus.
The galaxy was discovered by American astronomer Francis Preserved Leavenworth using a 66.04 cm (26 inch) Alvan Clark & Sons f/14.9 refracting telescope at the Leander McCormick Observatory at the University of Virginia in Charlottesville, Virginia on the 15th October 1885.
Right Ascension 01h 27m 08.8s, Declination -20° 02' 12"
