D&RGW Track and Rail Conversion for Model Railways
A question that seems to come up now and again is what size rail does “code xx” equate to in the prototype? The following data is from the 1939 American Railway Engineering Association Standards for rail sizes and converted to the equivalent scale sizes. Looking at the chart, the numbers refer to the ‘code’ rail that would fit best. For example, the chart shows 110 pound rail in N scale to be 0.039, and the closest ‘code’ rail would be code 40. The base widths and the head widths are for your reference.
source: Rick Blanchard