Features six-point liner attachment and olive drab coat of paint. The three-pad liner is in black Kirza ersatz leather (rubberized canvas), standard type for a wartime M-40. The chin strap is an early version tough olive drab canvas with metal reinforcement on the end, complete with original retaining loop and steel adjustment buckle painted green.

There is a factory stamp to the inside shell on the back, partly worn out but plainly recognizable by its shape and font as that of the Lysvenskiy ("Lysva") Metal Factory. The stamp includes a clearly visible size mark "Р-2" (Size 2) which will easily fit up to a European Size 7 ¾ (Extra Large). The date of manufacture at the bottom of the stamp can be identified, albeit admittedly only under a bright light and with difficulty, as "42". Next to the factory ink and partly overlapping with is a serial number 26111 stamped into the metal, signifying the shift at the forge that produced the metal sheet for the shell. Additionally, there is an ink stamp "371" in much larger font, an inventory mark 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, or any other significant flaws. There are 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 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 worn and faded, they remain completely intact and sound. All three pads retain the original olive drab cotton padding and felt strips covering the rivets. The drawstring of the pads is a replacement. The chinstrap and metal hardware are original, completely intact, and have not been replaced or repaired. The chin strap in particular is extremely well-well preserved: its fabric is strong and free of damage aside from a very small tear near the metal tip that does not affect the integrity of the strap; the metal hardware of the chin strap is completely sound, albeit showing some rust.

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