Great value! Fantastic Location!
My girlfriend and I were looking for a getaway to Boston for a few days and I stumbled across this hotel for the UNBELIEVABLE rate of $45 a night for a standard room. After reading a few of the reviews posted on tripadvisor, we booked the room.... we were not dissapointed.
When we first got there, I was pleasantly suprised to find out they had upgraded us into a superior queen bed room and that there was a nearby parking lot where guests at the hotel get a discounted rate of 21-25$ per day of parking. On top of everything, there is free wi-fi offered at the hotel which is a nice bonus.
The room was very spacious, clean and comfortable. Bathroom was also very clean with a standup shower. Bed was superb!
The location of the hotel is really hard to beat. 5 minute walk to Copley square (which connects to the Prudential Centre) for shopping was very conveniant. 2 minute walk to the Back Bay Station which, through the commuter rail, gives you FREE access to south station, which puts you near quincy market and other touristy locations. We walked back to the hotel from quincy market and it only took us about 25minutes. 
There are very few negative things I can say about this hotel. However, the walls were very thin and we were able to hear other people's conversations through them. Secondly, whenever a toilet would flush (ours or others), there would be a loud thump in our room however this could have been just due to our room's location in relation to the pipes. Last, I found that a lot of light from the hallway would bleed into our room from the doorway (but a towel placed under the door helped). 
Overall the Hotel 140 is really hard to beat in regards to location or value. We would stay there again in a heartbeat.