This is an original early-WWII Westinghouse manufactured M1 helmet liner. The liner's exterior showcases an original field repaint, while the interior exhibits remnants of a soldier's ID. The non-painted steel A-washers and folded ends on the neck support date the liner's production to late-1942. The khaki suspension is strong and intact. It has recently been completed with an original Vogt Manufacturing Co. headband and American Stay Co. neckband. This liner would pair quite nicely with a fixed loop M1 helmet shell.