A colleague of mine posed this question to me today. He is doing a side job for a friend. He has to hook-up a 40A 240V single phase spa. He is running (2)#6's but found out that he had to up the neutral size to #4 (per manufacture - owners manual). Not sure why he had to. Is there any reason to have the neutral larger than the other ungrounded conductors? I told him I have not run across any situation where the neutral had to larger in any circumstance. He told me he ran a "high" harmonics xfmr which needed a larger neutral? Any responses appreciated.