Original Item: Only One Available. This is an original German WWII Waffen-SS M40 single decal steel helmet manufactured by Eisenhüttenwerke Thale and stamped ET66, with heat lot number 353, approximately 40% of its SS runic decal remaining, an original M31 leather liner sized 59cm, and an early style chinstrap. The helmet shows substantial honest service wear, particularly across the crown and upper sides, while the lower shell and skirt retain considerably more of the original Panzergrau finish. Despite the heavy exterior wear, there are no large dents or major structural defects visible.

The SS, or Schutzstaffel, was formed in 1925 and expanded considerably under Reichsführer-SS Heinrich Himmler. Its armed formations developed from the earlier SS-Verfügungstruppe and became known as the Waffen-SS during WWII. Waffen-SS personnel used much of the same basic field equipment as the German Army, but helmets were distinguished by SS-specific insignia. Earlier Waffen-SS helmets could carry two decals, while later wartime regulations eliminated the opposite-side political shield, resulting in the familiar single decal configuration seen here.

The stamped steel M40 shell retains portions of its original textured Panzergrau paint. The crown and upper sides have lost a significant amount of finish through use and age, with scratches, scuffs, exposed steel, and scattered oxidation. The lower sides and skirt retain substantially more of the original painted surface. The shell itself remains sound without major dents or obvious impact damage.

The wearer’s right side carries a single ᛋᛋ Doppelte Siegrune decal. Approximately 40% remains, with substantial losses along the lower right and left portions together with general abrasion and smaller areas of wear. Some surviving sections have developed a slightly yellowed appearance from aging of the clear top coating. The decal has been closely examined and compared with known period examples and appears consistent with an original wartime decal. Enough of the identifying details have been lost, however, that the specific decal manufacturer cannot be determined confidently.

The rear interior neck guard is heat lot stamped:

353

Remnants of painted lettering are also visible near the heat lot number, but too little survives to permit a reliable transcription.

The wearer’s left interior apron is stamped:

ET66

The ET code identifies manufacture by Eisenhüttenwerk of Thale, located in the Harz district in Saxony, Germany, while 66 indicates the shell size. A size 66 shell accommodates the larger M31 liner sizes, including the 59cm liner installed in this helmet. The heat lot number served as a production control marking associated with the particular manufacturing batch of helmet shells.

Eisenhüttenwerke Thale later used the ordnance code ckl in place of ET. The change occurred during the later period of M40 production and the transition into M42 helmet manufacture, resulting in surviving examples of both helmet patterns with markings from around this changeover period.

All three liner split pins remain present, though most of their exterior paint has been lost through wear. The front left pin has a nickel plated brass head, while the other two have steel heads. The helmet retains an original M31 leather liner with all eight fingers intact and its original top tie still present. The leather has matured to an attractive chestnut brown and shows age and wear with some stiffness, but no major tears or extensive cracking were observed.

The liner does show mechanical wear at the rear. Some of the rivets securing the leather to the inner band have pulled or popped outward, and the rivets joining the inner band itself at the rear have also released, leaving the band somewhat deformed in this area. The galvanized steel outer liner band above the wearer’s left ear is marked:

66 n.A. / 59

This identifies a size 59 liner intended for a size 66 helmet shell. The right side of the liner band is substantially oxidized, obscuring any manufacturer or date marking that may originally have been present.

The installed chinstrap is the early pattern with an aluminum buckle and attachment studs. It remains in good overall condition and retains all 13 adjustment holes, confirming that the long section has not been shortened. The leather has stretched somewhat and has become stiff with age, so the strap should be handled carefully to avoid cracking or other damage.

With its desirable ET66 shell, heat lot 353, surviving Waffen-SS runic decal, large size 59 M31 liner, original liner top tie, and complete early style 13-hole chinstrap, this is a strongly service worn example of an M40 single decal Waffen-SS helmet. The extensive exterior finish loss, scratches, scuffs, oxidation, approximately 60% decal loss, unidentified painted lettering, mixed liner pin heads, rear liner-band deformation, missing liner-band maker information, and stiff stretched chinstrap are fully disclosed. It would display particularly well in a Waffen-SS helmet, M40 steel helmet, Eisenhüttenwerke Thale, single decal combat headgear, or advanced German WWII helmet collection.

The German Stahlhelm
The first "modern" steel helmets were introduced by the French army in early 1915 and were shortly followed by the British army later that year. With plans on the drawing board, experimental helmets in the field, ("Gaede" helmet), and some captured French and British helmets the German army began tests for their own steel helmet at the Kummersdorf Proving Grounds in November, and in the field in December 1915. An acceptable pattern was developed and approved and production began at Eisen-und Hüttenwerke, AG Thale/Harz, (Iron and Foundry Works), in the spring of 1916.

These first modern M16 helmets evolved into the M18 helmets by the end of WWI. The M16 and M18 helmets remained in usage through-out the Weimar Reichswehr, (National Defence Force, Circa 1919-1933), era and on into the early years of the Third Reich until the development of the smaller, lighter M35 style helmet in June 1935.

In 1934 tests began on an improved Stahlhelm, whose design was a development of World War I models. The Eisenhüttenwerke company of Thale carried out prototype design and testing, with Dr. Friedrich Schwerd once again taking a hand.

The new helmet was pressed from sheets of molybdenum steel in several stages. The size of the flared visor and skirt was reduced, and the large projecting lugs for the obsolete armor shield were eliminated. The ventilator holes were retained, but were set in smaller hollow rivets mounted to the helmet's shell. The edges of the shell were rolled over, creating a smooth edge along the helmet. Finally, a completely new leather suspension, or liner, was incorporated that greatly improved the helmet's safety, adjustability, and comfort for each wearer. These improvements made the new M1935 helmet lighter, more compact, and more comfortable to wear than the previous designs.

The Army's Supreme Command officially accepted the new helmet on June 25, 1935 and it was intended to replace all other helmets in service.

The M1935 design was slightly modified in 1940 to simplify its construction, the manufacturing process now incorporating more automated stamping methods. The principal change was to stamp the ventilator hole mounts directly onto the shell, rather than utilizing separate fittings. In other respects, the M1940 helmet was identical to the M1935. The Germans still referred to the M1940 as the M1935, while the M1940 designation was given by collectors.

In 1942, Due to wartime demands, the M-42 design was put into production because it was significantly quicker to manufacture. The rolled edge of the M-35 shell was eliminated, creating an unfinished edge along the rim. This edge flared out slightly, along the base of the skirt. The elimination of the rolled edge expedited the manufacturing process and reduced the amount of metal used in each helmet, without sacrificing protection.