The rest of the shell has started to show some minor pitting. The inside is about the same and it appears that it may have been used by a tar bucket by someone at some point a long time ago. Unfortunately the size is difficult to make out but it appears to be a 64 though I cannot say for sure.
Despite the helmets condition, this would make a great starter helmet for someones collection or it would make a great restoration project as well! The item "Original WW2 german M40 helmet shell" is in sale since Friday, August 13, 2021. This item is in the category "Collectibles\Militaria\WW II (1939-45)\Original Period Items\Germany\Hats & Helmets". The seller is "eribieberdor-0" and is located in El Paso, Texas.This item can be shipped to United States.