Pretty much impossible to upgrade M40 Q66 late war slate gray helmet with it's original sheepskin liner system and chinstrap marked " ftb 44". Rear lot number is rear marked DN533 placing the factory date sometime in the middle of 1944 most likely not giving the Wehrmacht enough time to issue it to a front line soldier. Most collectors and experts believe however that chinstraps were not issued with helmets but issued a short while later from another depot or supply source. So this most likely was issued but just never worn for whatever reason. Allies moving in too fast perhaps the young German was happy just to surrender wearing his M43 field cap.
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GERMAN HELMET FACTORY PRODUCTION CODES
(Every original German helmet produced from 1935 to 45 had two factory stampings punched into the side and rear or both in the rear. The alpha numeric number refers to the factory location and the inside metric circumference in centimeters. The rear lot number refers to the production run and was used as a quality control measure. The font styles used at each factory were slightly different but highly consistent throughout the war and so fakes or reproductions will either not have these numbers at all or they will use the wrong font style or letter spacing and so are easily identified as post war made.)
(FS or EF)-Emaillierwerke AG, Fulda, Germany
(ET or ckl)-Eisenhuttenwerke, Thale, Germany
(Q)-Quist, Esslingen, Germany
(NS)-Vereinigte Deutsche Nikelwerke, Schwerte, Germany
(SE or hkp)-Sachsische Emaillier u. Stanzwerke, Lauter, Germany