The fragmentation of the Isoscalar Giant Quadrupole Resonance (ISGQR) in 40Ca has been investigated in high energy-resolution experiments using proton inelastic scattering at Ep=200 MeV. Fine structure is observed in the region of the ISGQR and its characteristic energy scales are extracted from the experimental data by means of a wavelet analysis. The experimental scales are well described by Random Phase Approximation (RPA) and second-RPA calculations with an effective interaction derived from a realistic nucleon–nucleon interaction by the Unitary Correlation Operator Method (UCOM). In these results characteristic scales are already present at the mean-field level pointing to their origination in Landau damping, in contrast to the findings in heavier nuclei and also to SRPA calculations for 40Ca based on phenomenological effective interactions, where fine structure is explained by the coupling to two-particle–two-hole (2p–2h) states.