German Helmet Liner (Stahlhelm Innenfutter). Leather construction helmet liner, all seven extended fingers are intact. Each finger has five, punched, ventilation holes with an additional punched hole at the tip of each to insert the fit adjustment drawstring, the liner comes without drawstring. This is a size '57' liner, this liner would fit in a size 64 helmet. The magnetic steel liner ring is nicely maker marked by the company 'B. & C.' from Litzmannstadt and dated 1942. The leather unfortunately is in dry and partly damaged condition, see photos. Spare liners are almost impossible to find nowadays, this liner would be perfect for restauration of an M40 or M42 helmet in used condition, priced accordingly!