This is a nice late war smaller sized M40 or M42 helmet liner. Both helmet models will accept this.
However its best suited for the M42. Pics taken in direct sun and out of direct sun.
Dated 1944, this liner is marked. MARKED, but hard to see. This liner is supple with a steel liner band that was most prevalent during 1940 thru 1945.
Typical steel construction, with 8 finger leather liner that is still very supple. Hard to find original item that would compete any size 60 M40-M42 helmet. I ORIGINALLY HAD TWO DIFFERENT PICS OF LINERS. The item "WWII GERMAN HELMET LINER M40 /42 MAKER MARKED SIZE 55 ORIGINAL" is in sale since Monday, July 8, 2019. This item is in the category "Collectibles\Militaria\WW II (1939-45)\Original Period Items\Germany\Hats & Helmets".The seller is "willy66" and is located in Ripley, West Virginia. This item can be shipped worldwide.