Russ is right on the money.....the liner has been removed and placed back inside the helmet inside out and reversed. The photographs are not the best to give a full evaluation but I think I see a QM ink stamp on the back of the "A" liner pad which would mean the liner is army.... if I'm seeing it correctly. The 3 liner cushions are missing and the chin strap cloth guide is missing from the rear chin strap ring. The chin strap is not sewn in but tied in the helmet and who knows when that was done. At this point, I would have to question if the insignia is real. There appears to be a size kanji on the rear flange of the helmet which means the shell is likely army. But again, I can't be sure because of the pictures. I can see just enough of 1 liner pin and that may (?) be a navy pin. All in all, this helmet has been taken apart and put back together.....badly. If you are looking for a "parts" helmet it may be worth $250 plus/minus depending upon how bad you are in need of parts. Otherwise, if you are looking for a good representative example of a Japanese army helmet, I think your money would be better spent on a different helmet. ....this is just my opinion for what its worth. Hope it helps you.