WH (Heer) M40 Camouflaged Combat Helmet (Stahlhelm M40). The steel construction M40 helmet retains most of its original factory fieldgrey paint with on top remnants of a very rough textured, (field-applied) three-tone tan/brown/green camouflage over-paint. An gold toned Heeres or Kriegsmarine decal is clearly visible beneath the paint. The paint shows normal wear and scratches, see photos. All three liner retaining rivets are intact. The interior of the helmet is a M31 leather liner with all eight fingers intact, the liner is having a period replaced drawstring. The shell is marked with maker and size 'ET62'. 'ET' is indicating production by the company of 'Eisen-und Hüttenwerke, AG' from Thale/Harz. The reverse interior neck guard apron has a stamped serial number '1271'. A name has been painted inside the neck guard: 'Pfetzing'. The helmet is complete with its original remnants of the regrettably broken chinstrap. Nice untouched original camouflaged helmet in good used and uncleaned condition as found!