State Road 540 is an east-west road in Central Florida, serving Polk County. It runs from US 27 to the south side of the city of Lakeland. SR 540 also runs along the entrance to Cypress Gardens. It is a major road 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 also Interstate 4 and the Tampa Bay area.