Dolmen D40 is located in a clearing in the Valtherbos just north of Emmen in the Dutch province of Drenthe. Dolmen D40 is close to dolmen D38 and dolmen D39. D40 is the most southern of the three.
The dolmen is attributed to the funnel beaker culture. It has only two capstones but still impresses because of the size of these stones. There are four bearing stones. There is still a gate stone, the other gate stone ended up in the burial chamber. The entrance faces east. Remnants of the cover mound are still visible, it was built up in three phases. The dolmen is 4.9 meters long and 3.6 meters wide. The size of the dolmen resembles D22 and the shape resembles G1.
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