The M1940 helmet was produced out of improved manganese-silicon steel through a process of hot stamping the metal.  The edges of the helmet were rolled under creating a smooth edge around the circumference of the helmet. The air vents on the M1940 helmet were stamped directly into the steel as opposed to actual rivet type vents attached to the helmet on the earlier Model 1935.

This helmet retains approx. 90% of its original paint with light fading and rubbing wearing some of the paint thin. The drooped tail Luftwaffe eagle decal is 95% intact with some scratches and minor material loss.

The interior of the helmet has its original leather liner which is complete but shows moderate wear and some peeling of the surface layer of leather. Chinstrap is present but buckle is missing. Liner is marked with a size number of 57.

This helmet was produced at the Eisenhüttenwerke in Thale, Germany which was one of the largest helmet producers in the country.

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