These 40 skill levels will be the easiest skill levels you will come across. First things first you will want to head northwest in Brusthodin to my favorite Gold Ore Farming area:
You'll find an endless amount of gold ore here. There is also a ton of Titanium Ore if you want to switch it up a bit. I love this place so much that I even added it to my Farming Guides and also made a video for it:
The Gold Ore here will take you all the way up to 180 in skill. Once you're at 180 in Gathering you will want to return to Morheim and head west of where we gathered Vinna before. Around the Sprigg Habitat area you will find many bushes of Kirka.
The Kirka bushes will take you from 160 to 199. When your skill reaches 199 you will need to return to Pandemonium and buy the next skill level for your Gathering.