Is the power steering pump engine bracket and pump from a fj60 the same for a fj40?

Yes but it was only available from 79 and up if memory serves me correct, you have to have a block with the 3 tapped holes that the bracket fastens onto.....which the older blocks don't have.
Butch

don't see why it wouldn't be.... it will work though

They are the same. When I was running the Toy pump from a 60 in my 79 fj40 it was a direct bolt on. Nothing changed. Good luck using that pump though, I finally had to switch to a GM pump.

tp