Liner for fire helmet or the like

A helmet liner particularly adapted for use in high temperature environments comprising a crown defining a generally concave interior adapted to receive the head of a wearer, said crown including a bottom terminal peripheral edge portion, a neck and ear covering and protecting flap disposed along said bottom terminal peripheral edge portion, a sewn seam defined in part by said bottom terminal peripheral edge portion and an upper terminal peripheral edge portion of said neck and ear covering and protecting flap, said seam being constructed and arranged for relatively folding said neck and ear covering and protecting flap from a position generally wholly interiorly of said crown to a position generally wholly exteriorly of said crown, said neck and ear covering and protecting flap being of a generally downwardly and inwardly converging relationship when disposed exteriorly of said crown whereby the neck and ears of a wearer of the liner are intimately covered whereas when disposed interior of said crown said ear covering and protecting flap conforms generally to the configuration of said crown and confortably receives the head of a wearer, said ear covering and protecting flap being constructed from at least two plies of material, at least one of said plies of material being fire resistant/retardant and heat reflective material, the other of said plies of material being fire resistant/retardant but non-heat reflective material, said at least one ply being positioned outermost when said neck and ear covering and protecting flap is disposed exteriorly of said crown, and said crown being constructed from non-heat reflective material.