Classic & Vintage - 40h rims?

I have some Sturmy 3 speed wheels, I was thinking about replacing the rims so i didnt have to use the 26 1 3/8 tires which it uses. I counted the spokes on the current wheels and there were 40 spokes! is that normal or am i crazy??

Furthermore there are no markings on the rims but if i used 26" rims i would probably be ok? I figure 700s would need a large fork or something.

40 hole rear was very common on British bikes (matched to a 32-hole front) until they adopted the "Continental" mode of 36-36. If you want to use something other than the EA-3 rim (I assume you now have) and go to alloy, look for some 650A rims, they are the same diameter. 650B are just a bit smaller, and would probably fit, but you won't find them cheap.
Sheldon has all the info in a compact form; http://www.sheldonbrown.com/tire-sizing.html

Peter White also has some info on 40 hole 26" rims down a ways on the page:

http://www.peterwhitecycles.com/velocity.asp

So I can just use a 650A or any 590mm tire? There are more 650 tires around than 26 1 3/8

EDIT: nevermind those tires are all 650c

These show up pretty readily.

http://harriscyclery.net/itemdetails.cfm?ID=1350
http://www.ebikestop.com/sun_cr_18_26_x_1_38quot_40_hole_polished_rim_fits_ea_3590_iso-RM8489.php
http://ypsilanticycle.com/page.cfm?PageID=63&action=details&sku=RM8489

and biketiresdirect.com has 590 tires.

I assume any of the above would too.

I have heard you can lace a 40h hub to a 32h/36h rim... can this be done safely?
It sounds logical.

EDIT: I found this, wheel mismatching seems to complex... i will not do it
http://sheldonbrown.com/mismatch/