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Is there similar function with SN74ACT240, but /OE pin is inverse logic as below truth table? thanks.
For historical reasons, almost all OE inputs are active low. There is no inverter with active-high OE; such a thing exists only for non-inverting buffers (74xxx126).
When OE pin is in floating state, how about the output status? it's in high impedance or not?
Yes, it is in high impedance, or not. See [FAQ] How does a slow or floating input affect a CMOS device?