Thanks to byte for posting this on the forum.
Would you like to transform your LG 32x10x40 CDRW into a 40x12x40? Of course you would. I did it to mine and it works like a charm. Burns 16x rated Akai CD's at 40x without a problem. Nero and other programs recognise the drive as the GCE8400B (40x LG drive), as does the BIOS. It's really easy to do and here is how to go about doing it yourself ...... All you'll need is WinAce!
News source: Overclockers Australia
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If you are not experienced with flashing a device's firmware, READ THE INSTRUCTIONS VERY CAREFULLY!