∵P= U2 R ,∴每只灯泡的灯丝电阻为R1= U2 P1 = (220V)2 40W =1210Ω,R2= U2 P2 = (220V)2 100W =484Ω;∵R1>R2,当两只灯泡串联时,电流相同,由公式P=I2R知,R1的实际功率较大,所以更亮.故选B.