John Herschel discovered NGC 406 = h2381 on 6 Sep 1834 and logged "F, R, vL, vglbM, 3' dia.". His position matches ESO 051-018 = PGC 3980. In Harvard College Observatory NGC corrections, DeLisle Stewart notes that "eE wisps (arms) at 165d" (repeated in IC 2 notes).

600/800mm - 24" (4/5/08 - Magellan Observatory, Australia): at 260x, this interesting edge-on is fairly bright, large, elongated 3:1 NNW-SSE, ~2.5'x0.8'. Contains a large, elongated core. Emerging from the east edge of the north end of the core is an extremely thin extension or arm that stretches north-northwest. A fainter, less obvious arm is attached at the west edge of the south end of the central region. In addition there appears to be a faint star or knot involved [images reveal a star superimposed south of the core]. This galaxy is located 1° NNE of the bright globular cluster NGC 362 and 3° NNE of the center of the SMC!

Notes by Steve Gottlieb