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 '60' liner, this liner would fit in a size 68 helmet. The magnetic steel liner ring is maker marked 'B&C' from Litzmannstadt and dated 1943. The liner is in heavily used damaged condition, see photos. Spare liners are almost impossible to find nowadays. Perfect for restauration of an M40 or M42 helmet in heavily used condition!