Heer M40 field tunic. The second pattern tunic which was issued to the Heer was designed with a grey green color and five buttons.

This tunic was period time modified by a tailor due to the personal taste of the owner. Soldiers preferred the more elegant M36 style featuring a dark green collar and dark green insignia. A dark green cloth was period time added above the grey M40 color. Very early shoulder boards were added.
Modifications like these are quite common and give this tunic a unique touch.

Breast eagle: period time attached M40 type. Attached by machine. 
Collar tabs: Attached by hand 
Shoulder boards: Unterfeldwebel. Very early type without branch color. 

Lining. Cotton
Stamps: size stamps and a "WB40" depot marking. A large size maker's stamp
Buttons: Period time attached. Complete

Some moth damage.