This German M31 liner is rebuilt from an original 1943 dated liner band. The band was made by B&C Litzmannstadt, which was in occupied Poland. The band is size 66/59. The band was been rebuilt with a new internal band, leather, pins and tie. The leather is made from real heavy duty steer hide, and has the proper wool felt pad, and size stamp on the finger and on the inside back. The leather has been lightly aged. The adjustment cord is cotton cord with paraffin wax tips just like the originals were. This is the perfect liner for a M40 or M42 helmet, that is original or restored.