Which way? Nikon film to flange = 46.5mm, M42 = 45.5mm. Generally speaking, you can adapt a lens with a longer factory film-to-flange distance to a camera system that has a shorter distance with only the correctly machined metal adapter. Going the other way requires optics to 'correct' the distance and still get infinity focus. See > http://www.mapug-astronomy.net/ragreiner/adapters.html#Flanges to find the distances for various cameras. That's why Konica AR and Canon FD lenses are so cheap - that's all they fit!
Very simple, M42 to Nikon adapters are very common. A very reasonably priced one may be had from a place called RuGift, in the Ukraine. Google it. They are very reliable, in my experience. You realize, of course, you lose any automatic aperture stop down. Infinity focus is no problem, though.
Yep I see a lot of these on Ebay, almost as many as the M42 to EOS adapters. I bought an M42 to EOS adapter from a China seller, it works great. They all seem pretty much the same. Some have an AF strip glued onto them, looks like a gimmick but it actually works. All it does is when you are in focus your camera will make the normal beep or flash that it does with proper lenses. Just search Ebay "M42 to nikon".
My M42 to EOS mount came from China (Hong Kong) these guys are very fast and efficient and while not quite the same engineering standards as my M42 to K mount genuine Pentax adaptor they work just as well.
Philippe, I don't think it is in production now but I'm fairly sure that Novoflex used to make a female K-mount-to-male LTM adapter. I believe, could be mistaken, that Novoflex' code for the adapter you want is LEIPENT.
If they don't give more extension than you need, you should be able to use a female K-mount-to-male M42x1 adapter (B&H lists one, is out of stock) plus a Novoflex LEICO adapter.
I've searched quite a lot for LTM or leica M-mount to any SLR mount adapters, I am finally beginning to accept that it may not be out there. I've been told (and I've read a handful of times) that it is just not possible because with rangefinders the lens needs to be much closer to the film plane, so on an SLR it would get in the way of the mirror. Even with adapting certain lenses to my canon 5D I have to always be very careful because the 5D mirror is larger then others so there is a chance that it will clip the lens and shatter.