This is an original U.S. WWII Westinghouse manufactured paratrooper helmet liner. Its original factory installed A-yokes have been severed, leaving only remnants visible beneath the A-washers. The washers are blackened brass, which dates the liner's production from mid-1944 to 1945. The hardware is heavily rusted and the khaki suspension is torn at the front. The liner has recently been outfitted with an original J.P. Smith Shoe Co. headband. The exterior retains its original field repaint. There is a small hole located at the rear and another at the top of the liner; I am not sure of their significance but have seen them before on a few paratrooper liners.
WWII Westinghouse Paratrooper M2 M1-C Helmet Liner