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.
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