```
Gas (in gallons) = Distance (in miles) / Fuel Efficiency (in mpg)
```
Plugging in the given values, we get:
```
Gas (in gallons) = 140 miles / 23 mpg
Gas (in gallons) ≈ 6.09 gallons
```
Therefore, it would take approximately 6.09 gallons of gas to drive 140 miles with a fuel efficiency of 23 mpg.