This is an original rebuilt German M31 liner. The liner is size 60 for a 68 M35, or M18 helmet. The liner is dated 1939 and was made by B&C of Berlin. The outer band and internal band are both original and matched. The leather is new but has been aged to look at feel original. The leather is heavy steer hide, typical of early war liners. The leather also have the correct size stamp on the finger. This would be a great liner for anyone wishing to restore a size 68 helmet.