I have a mercury 140 inboard marine engine that burns up the coil.?

First, The SAE # simply means that these parts are marine rated, they are not a part #. This motor has a digital ignition system, and the coil is specific to this system, the part # should be 15071T. You may also have to replace the resistor wire (not a ballast resistor) with a resistance cable kit, part number 84-94227A2. From the description, i believe your coil is wired correctly.