It's important to note that there are many more than 40 homophones in the English language. I've listed 40 common examples below, along with their pronunciations:
Common Homophones
1. to, too, two (tu)
2. there, their, they're (thɛr)
3. here, hear (hɪr)
4. see, sea (si)
5. know, no (noʊ)
6. write, right (raɪt)
7. buy, by, bye (baɪ)
8. hear, here (hɪr)
9. flower, flour (flaʊər)
10. hour, our (aʊər)
11. week, weak (wiːk)
12. new, knew (nu)
13. sun, son (sʌn)
14. air, heir (ɛr)
15. one, won (wʌn)
16. doe, dough (doʊ)
17. break, brake (breɪk)
18. hole, whole (hoʊl)
19. bare, bear (bɛr)
20. allowed, aloud (əˈlaʊd)
21. ate, eight (eɪt)
22. for, four (fɔr)
23. peace, piece (piːs)
24. then, than (ðɛn)
25. weather, whether (wɛðər)
26. which, witch (wɪtʃ)
27. desert, dessert (ˈdɛzərt)
28. to, two, too (tuː)
29. him, hymn (hɪm)
30. idle, idol (ˈaɪdl)
31. sail, sale (seɪl)
32. soar, sore (sɔr)
33. pail, pale (peɪl)
34. lead, led (lɛd)
35. some, sum (sʌm)
36. principal, principle (ˈprɪnsəpəl)
37. mail, male (meɪl)
38. waist, waste (weɪst)
39. write, right (raɪt)
40. stationary, stationery (ˈsteɪʃənɛri)
Note: These pronunciations are based on standard American English.
Let me know if you'd like more examples or have any other questions about English grammar!