Features six-point liner attachment and olive drab coat of paint. The three-pad liner is in black ersatz leather, as typical for the 1944 production year (the front portion of one of the pads has been replaced with a cotton replica). The chin strap is also a standard issue in soft cotton canvas, complete with original retaining loop and steel adjustment buckle painted green.

There is a factory stamp to the inside shell on the back, standard for wartime production; it shows letter Л ("L", for the Lysvenskiy Metal Factory), a 1944 date of manufacture, and size 1 (which

Features six-point liner attachment and olive drab coat of paint. The three-pad liner is in black ersatz leather, as typical for the 1944 production year (the front portion of one of the pads has been replaced with a cotton replica). The chin strap is also a standard issue in soft cotton canvas, complete with original retaining loop and steel adjustment buckle painted green.

There is a factory stamp to the inside shell on the back, standard for wartime production; it shows letter Л ("L", for the Lysvenskiy Metal Factory), a 1944 date of manufacture, and size 1 (which will easily fit up to European size 60 or US size 7 ½). Next to the factory ink stamp is a serial number 1-4296 stamped into the metal that signifies the shift at the forge that produced the metal sheet for the shell. There is also a star-shaped ink stamp with number 3550underneath, inventory markings added by a representative of the military unit that received the helmet from the factory.

Condition is very good, far better than the average for a WW2 issue. The shell is completely free of dents, bumps, cracks, rust or any other significant flaws. There are only some light scuffs to the original coat of paint where the primer comes out and some very minimal areas of surface oxidation. Interestingly, there is an outline of a crudely stenciled star at the front, an uncommon feature for a helmet of the period. The rivets are original, undisturbed and tight. All three of the liner pads are original, although one of them has the ersatz leather portion replaced with a well-matching replica in black cotton.) All three pads retain the original padding and felt strips covering the rivets. The drawstring, chinstrap and hardware are original, completely intact, and have not been replaced or repaired. The chin strap inparticular is perfectly preserved: its fabric is strong and the metal hardware is completely sound, albeit showing some rust.

This M-40 is one of the better wartime examples we have seen in recent years. To reiterate, it is very nicely preserved for a Soviet helmet of the Patriotic War period.
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