We believe this to be a Lewis pattern flying helmet. This pattern of flying helmet was popular during the 1930’s and is often seen used by pilots of the Air Transport Auxiliary during WW2. The ear pads were designed by the Lewis company to hold Gosport tubes for communications. The helmet is in excellent condition, the leather is very supple and the clasp is good. One of the press studs has come through the leather. The fragile leather flaps over the Gosport ear openings are present and whole. There is a lovely Austin Reed, Regent Street, London label inside, donating that this was probably a privately purchased helmet. A lovely example.