U.S. Army "Cap, Cold Weather, Insulating, Helmet Liner" in olive green OG-107. This is the cap often called the M-65 cold weather or pile cap. You can wear it on its own or under the steel helmet. Made by Rachman Mfg. Co. under contract DSA100-74-C-0096 (1974).

Tagged size 7 1/4.

Good condition. Both labels are intact. From my grandfather's collection.