Florida State Road 540
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| Maintained by FDOT | ||||
| Length: | 17.669 mi (28.435 km) | |||
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| West end: |
 US 98 near Lakeland
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 US 17 in Winter Haven
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| East end: |
 US 27 near Waverly
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| Location: | Highland City |
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| Location: | South Lakeland, Florida |
State Road 540 is a west–east route in Central Florida, serving Polk County. It runs 19.2 miles (30.9 km) from the south side of the city of Lakeland to US 27. SR 540 also runs along the future entrance to Legoland Florida. It is a major route along the south side of Winter Haven, where it is known as Cypress Gardens Boulevard, and an important link between Winter Haven and Lakeland, the Polk Parkway, and subsequently Interstate 4 and the Tampa Bay area.
State Road 540's western terminus is US 98 (Bartow Road) in southeastern Lakeland. It runs as Winter Lake Road (the name deriving from the cities it connects: Winter Haven and Lakeland), north of Lake Hancock, and by the entrance of Circle B Bar Reserve. The road intersects the Polk Parkway, then continues eastward as Winter Lake Road until it intersects with US 17, a few miles south of downtown Winter Haven. It briefly follows US 17 northward as 4th Street and splits off as Avenue R South.
As the road continues east from downtown Winter Haven, it is more commonly known as Cypress Gardens Boulevard, a tribute to the theme park whose entrance once stood along the road and is now being replaced by Legoland Florida. SR 540 continues from the former site of Cypress Gardens to its eastern terminus at US 27 between the cities of Dundee and Lake Wales. Across the intersection from SR 540 is Waverly Road, a much more minor road, which travels further east through the community of Waverly to SR 17.
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Wikipedia