A small telescope has an objective of focal length 140 cm and an eye piece of focal length 5.0 cm. The magnifying power of telescope for viewing a distant object is:

To find the magnifying power of a telescope for viewing a distant object (in normal adjustment, where the final image is formed at infinity), we use the formula for the magnifying power ($m$) of a refracting telescope:

$m=-\frac{f_o}{f_e}$

where:
$f_o$ is the focal length of the objective lens,
$f_e$ is the focal length of the eyepiece.

From the given information:
Focal length of the objective, $f_o=140\text{cm}$
Focal length of the eyepiece, $f_e=5.0\text{cm}$

Substituting these values into the formula for the magnitude of the magnifying power:

$\left|m\right|=\frac{140}{5.0}=28$

Therefore, the magnifying power of the telescope for viewing a distant object is 28.