The chin strap is stamped. Wallisch & Co, Wien 1940.
The head liner is all original, DRP Schuberth Werk KG Braunschweig 1938. Liner Size is 62 NA 55.
The leather is still very supple all 8 tongues are in place but the stitching has come apart at the back and also has heavy wear near one of the chin strap holders. The helmet is darker in colour than in the pictures. When restoring I only found faint traces of the numbers to back of the helmet and only 2 readable looked like 44. The other items in the pictures are not for sale and only used as props. The item "Ww2 Original German M40 helmet, SD, original shell, liner" is in sale since Monday, May 17, 2021.
This item is in the category "Collectables\Militaria\World War II (1939-1945)\Helmets/ Hats". The seller is "schmoowilliam" and is located in Estepona. This item can be shipped worldwide.