To compare the two temperatures, we must convert them to the same unit. Let's convert the water's temperature from Celsius to Fahrenheit.
The formula for converting Celsius (C) to Fahrenheit (F) is: $F = \left(C \times \frac{9}{5}\right) + 32$.
Given the water's temperature is $C = 40^\circ$.
Substitute this value into the formula:
$F = \left(40 \times \frac{9}{5}\right) + 32$.
$F = (8 \times 9) + 32$.
$F = 72 + 32$.
$F = 104^\circ$F.
So, the temperature of the water is 104°F.
The temperature of the milk is given as 95°F.
Now we compare the temperatures:
Water temperature = 104°F.
Milk temperature = 95°F.
Since $95^\circ F<104^\circ F$, the milk has a lesser temperature than the water.