As far as I can tell, this is a unit marked M80 Iraqi helmer. interior is tan and exterior has been painted desert tan. The unit marking is for the 47th Republican Guards Infantry Division. They were the second echelon unit in the center sector for the Iraqi army on the Saudi Border. There is also a unit mark that was covered over with tan paint. The helmet has a crack on the crown and the swear liner is poor. The original field expedient cloth chin strap is still there. Edges are chipped. Overall, I would say that this is an excellent example of what war is and the condition of the Iraqi army after the Coalition forces crossed the Saudi/Iraqi border in 1991.