M18 German helmet which was re-issued after 1935 with a Wehrmacht liner and a single eagle decal applied. The decal's condition is still very good! It is about 90%. The shell itself only shows minor bits of original factory color. There is serious rust however it was surely not found in the ground. Maybe just stored in a barn.

Werhmacht liner. Very hardd. Daamged. 

No markings visible to shell or liner. Might be a liner size 56.