This 1955 Mercedes-Benz 300SL is one of 1,400 Gullwing coupes built between 1954 and 1957 and was shipped from the factory on April 30, 1955.Chassis 040.5500263 is a US-market example.The car is finished in green over beige leather upholstery, and power comes from a numbers-matching, fuel-injected 3.0L inline-six paired with a four-speed manual transmission.Service performed in 2022 included the installation of a new battery and hold-down rods, fuel filter housing, rubber floor mats, engine decals, a rebuild of the water pump, the addition of fresh transmission and clutch fluids, and flushes of the brake and fuel systems.The development of the 300SL was spurred by US importer Max Hoffman’s suggestion that Mercedes produce a sports car appealing to the American market.The model inherited several design elements from the company’s W194 sports racers, including upward-opening doors made necessary by a lightweight tubular space frame.Introduced at the 1954 International Motor Sports Show in New York, the production version of the 300SL utilized steel bodywork with aluminum panels for the hood, trunk lid, door skins, rocker panels, and floorboards.Finished from the factory in Mittelgrün (DB-229G), this example underwent a color change to blue, replacement steel panels sourced from the Mercedes-Benz Classic Center of Fellbach, Germany, were fitted around the front inner and outer fenders, wheel wells, and trunk floor before the car was repainted green during the 2000s refurbishment.New body and window seals were also added at the time, and brightwork was polished.Service performed in 2022 included adjustments of the left door and the right door striker.Body-color 15” wheels wear matching covers with polished Mercedes stars. Michelin 180HR15 XAS radial tires are fitted, and a matching spare wheel with a 6.70–15 Michelin X tire is mounted in the trunk.The tubular steel frame was powder-coated by Indy Powder Coating.The servo-assisted hydraulic braking system utilizes aluminum-finned drums all around, with duplex actuation at each front wheel.Flushes of the brake and fuel systems were performed in 2022.Delivered from the factory with green-gray leather upholstery (1170), the seats, dash pad, transmission tunnel, and sills were retrimmed in beige leather sourced from Landwerlen Leather Company in November 2008.Matching square-weave carpets are fitted along with black rubber footwell mats that have been installed in 2022.The ivory-color two-spoke steering pivots downward on its hub to allow extra room for entry and exit.VDO instrumentation includes a 160-mph speedometer and a tachometer with a 6k-rpm redline as well as a clock and gauges for fuel level, oil pressure, coolant temperature, and water temperature.The speedometer is marked with the original gear ratio and incorporates a five-digit odometer showing 84k miles.