I did buy a NOS front hand guard for a SMLE by Slazenger off eBay from someone in the States, at a reasonable price, about a year ago. At the time he had several available but all are probably sold now.

Another method I have used to acquire the top hand guards for a U.K. deactivated SMLE for which I needed a complete wood set for was to convert No4 top hand guards. I realise that this may sound far-fetched and it may not be suitable for live rifles but it was do-able for me and, although not perfect, resulted in a reasonable set of hand guards. Basically the "donor parts" which are needed are 2 No4 rear hand guards and one front hand guard. One of the No4 rear hand guards is reshaped into the SMLE rear hand guard and the front and the other rear No4 hand guards are glued together with an overlapped joint. It is then cut and shaped to size and small, thin slithers of wood may need to be glued to the inside of the hand guards. Obviously, I have massively simplified my description of the procedure in order to just give an idea of what's involved in the conversion. The point which I am making is that it is possible to convert the common No4 hand guards into the not so common SMLE hand guards if it's only going to be fitted to a deactivated rifle. As already stated this procedure may not be suitable for live rifles.