The decal sheet that came with the kit was so degraded it made them unusable (see first picture). I didn't feel like painting them all on, so I decided to make new ones. Last time I used decals on a stunt plane it was 40 years ago on this very model. Making your own was quite the learning process. It took a lot of trial and error to master the process until I got them the way I wanted. PFFFT.. .the original P40 decal sheet didn't even include a shark mouth decal on the engine side of the nose! Images of the roundels and the Flying Tiger logo were easy to find online. If you're new to the decal making process like I was, be prepared to spend a lot of money on ink cartridges, decal paper and a lot of wasted copy paper. Decals have some pretty big pitfalls, the biggest (To me anyway) is THE RATE THEY FADE IN THE SUNLIGHT. The benefit of using decals is (in my opinion), that you can quickly make smaller, high detail multiple color graphics that would be very hard to paint, (like the Flying Tiger motif). The 2nd picture is one of two final decal sheets I made and used on the model. The color of the roundels is off a bit, but everything else was good. Since I wanted the roundels on the top and bottom of the wing, I just put the 2 that matched on the top, and the two that matched (but were a different shade) on the bottom.