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The XM40 was a early prototype to the M40 gas mask. The intent was to replace the m17 series of protective masks. Ultimately the xm40 became the m40. The only difference is the voice emitter/exhale valve assembly.

Learning from their mistakes with the xm29 and xm30 , the Army decided to start over. In 1983, the ILC Dover company came out with the first prototype of the mask - the XM40. It was a very loose design, but it helped pave the way towards the development of the M40. The initial prototype was heavily influenced by the M17A1/M17A2 masks and featured a dimple under the voice diaphragm for clearing the mask, a feature dropped in later prototypes.

Later, another XM40 prototype was designed. It was similar to the first but more rigid. There were complaints about bulk, and so the mask was developed further.

Around the late 1980s, the XM40 was finalized as the M40 Field Protective Mask, but it did not enter service until after the Gulf War (in which the M17A2 was mainly used). It was mass-produced and mainstay issued from 1992 onwards.