Very rare example of a steel helmet set up for a luftwaffe pilot who's principal headgear would be a leather fliegerhelm.  This helmet  is setup with a reduced liner and widened chinstrap to accomodate for the pilots's Leather helmet that is fixed around the skirt of the helmet.  

The exterior shows a Luftwaffe blue grey paint which is about 70% Present.  Shows a Luftwaffe decal on the left sight and what appears to be a unit mark like a comet on the right.

The inside shows some rush with about. 50% paint.  More interesting is the special leather lining padded with the expectation that the wearer is already wearing a flight helmet.  Marked Q66 with a leather chinstrap.  Inside is further marked "361"on the inside with white paint which is probably related to wearer.