This is a very nice example of a "S" code Simson.  The Simson firm had made new and reworked P.08s for a number of years.  When the Third Reich era commenced, Hitler had a need for military handguns which were limited due to the Treaty of Versailles signed at the end of WWI.  

Simson had been producing some "S" code police variations.  They started turning out "S" code military versions in late 1933 or early 1934.  Mauser, being a much larger firm, was given the contract for new production P.08s for the military but Mauser had to tool up and Simson had already been making the P.08.  So, Simson got a contract to make a number of P.08s until Mauser could get up and running.

Only about 12,000 of the "S" code military Simsons were produced.  They must be considered rare.  When Mauser commenced production of the P.08 in mid 1934, the Simson company (being a Jewish firm) was nationalized and all of their tooling was apparently shipped to Kreighoff who produced P.08s for the Luftwaffe.

This is an ultra rare Simson rig, including 2 matching magazines, a Simson coded loading tool and a correct reworked Austrian Steyr 1912 holster.  

This holster variation is identical to the one pictured in Whittington's book "German Pistols and Holsters 1934-1945, Volume III" on page 88.  As he mentions, double belt loops and a mag tool pouch were added.  They also stitched a patch on the front to cover the hole left when the original closure stud was removed.

The pistol is very nice and would rate better than 95%, possibly as high as 97% with some dulling to the blued finish.  It is all matching with an unnumbered toggle link pin.  The grips are unmarked.

I believe original Simson magazines had nickle tubes.  Apparently, there was a problem with the original mag tubes and they were replaced with later blued tubes.  The mag bottoms are original and had been reworked.  You can still barely see traces of the original stampings.  You can also clearly see that the sanding that was done on the bottom was completed and then all the markings were applied.  I have examined a lot of faked magazines and these two mag bottoms are absolutely original to the gun.

The holster is in about good condition but it is the only Simson marked holster I have examined.  There is also a Third Reich eagle over a waffenamt number slightly overstamping the Simpson stamp.

This pistol is featured on pages 192-193 in the book "Simpon Lugers, Simson & Co, Suhl, the Weimar Years"

written by Edward B. Tinker & Graham K. Johnson


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