The Militaria Dealers
Tel: 07775 661417
Web site: https://www.themilitariadealers.com/
Perhaps best described as an entry level Luftwaffe M40 Helmet, this example has an undamaged shell with a blue /grey paint beneath which is the clear image of an erased Luftwaffe eagle and Swastika.
Inside, the skirt markings are difficult to make out but the size is 66 and the manufacturer appears to be SE.
The liner tongues remain supple but are quite fragile now, the liner itself having been clearly removed at some time, determined by the different colour to the pin caps.
The long half of the chinstrap is missing, the buckle end with loss to the stitching.