It has at least 2 different SNs but I didnt check the bolt.
Fairly rough shape but includes 5 magazines.
Machinegun price guide says about 25K but condition of the guns are not revealed.
Prices seem to have gone up on everything.
I cant find any comparables.

This one just went at the RIA auction last month for $38K (including buyers premium) that I believe was a non-matching parts C&R gun.  Figure the original bid was $32K to $33K with ~$5K of buyers premium at ~18%.  The seller most likely took a 10 to 15% seller fee hit from RIA as well so probably netted out in the high $20K range.

https://www.rockislandauction.com/detail/87/3419/german-43cos-mp40-class-iiinfa-cr-fully-transferable

My best guess is a private sale non-matching German MP40 is probably around $25Kto $30K with the matching guns pushing into and over the $30K range.    If this one is really beat up (pitted and rusted receiver and damaged bakelite stock) and non-matching than maybe $22 to $24K.  The mags are worth about $150ish each and you have 5 of them so that another $750ish to the total value.

I don't think the tube guns have really cracked the $20K mark yet unless you are Ruben or another high end dealer so the C&R German guns seem to sit in the mid 20s to mid 30s depending upon condition, matching parts,  and who is selling it (RIA, Dealer, Private F4, etc.)

Thank you.
This one looks like the numbers match or mostly match.
The gun I'm considering is about in the same condition. Perhaps more bluing wear. No rust pits.

I had two C&R bringback matching MP40's and sold one of them in private sale last November for $42,000

I have also seen a very very nice matching MP40 C&R sell for $51,000 last spring

Quality of the gun makes a huge difference right now in pricing

That must be one hell of an MP40 condition wise for somebody to spend over $50K.  Was it basically somehow still in like new condition and wasn't refinished?

Vito has (or had as its now SPF) an all matching BNZ MP40 for sale at $35K and he is usually one of the top dealers in terms of retail pricing.

https://otbfirearms.com/german-mp40-all-matching-9mm-bnz-42/

Granted the gun he has on his site is probably in what I would consider average/normal condition for a war bring back so would  consider that gun top of retail pricing on your run of the mill C&R all matching MP40 .  i.e. Honest wartime wear but still has its original finish without any major pitting or dewatt/rewatt scars on it, the stock looks to be in good shape without any cracks, and he claims the barrel still has good rifling.