One could actually say there were 41 nominal Waffen-SS "divisions", at least designated thusly, if not actually at divisional strength. The divisional numbers 23, 29, and 33 were utilized twice:
23rd Waffen-Gebirgs Division der SS "Kama", the second Bosnian Muslim division, was disbanded, and the number transferred to the 23rd SS-Freiwilligen-Panzergrenadier Division "Nederland";
29th Waffen-Grenadier Division der SS, the former Kaminski Brigade of Russian renegades, was disbanded during or shortly after the Warsaw Uprising, and the number transferred to the Italian 29th Waffen-Grenadier Division der SS; and
33rd Waffen-Kavallerie Division der SS, a scratch Hungarian formation, was wiped out in Budapest, and so the number was transferred to the 33rd Waffen-Grenadier Division der SS "Charlemagne", the French volunteer outfit.