WH (Heer) SD M40 Camouflaged Combat Helmet (Stahlhelm M40). The steel construction M40 helmet retains most of its (field-applied) multiple layers of three tone tan/green/orange-brown camouflage over-paint, a Heeres decal is clearly visible beneath the paint. The paint shows normal wear and scratches. All three liner retaining rivets are intact. The interior of the helmet is a M31 leather liner with all eight fingers intact and the liner is size '56' marked. The liner is complet with its original drawstring. The shell is marked with maker and size 'SE64' which indicates production by the company 'Sächsische Emaillier und Stanzwerke A.G.' from Lauter. The reverse interior neck guard apron has a stamped serial number '8204'. The helmet is complete with its original chinstrap, the chinstrap is nicely maker marked and dated 1941. Overall a very nice combat worn camouflage helmet in stunning condition!