Abstract: This disclosure relates to a liner particularly adapted for use in high temperature environments, such as are encountered by fire fighters, and includes a crown defining a generally concave interior which receives the head of a wearer and ends in a bottom terminal peripheral edge portion to which is attached by a sewn seam an upper terminal peripheral edge portion of a neck and ear covering and protecting flap with the seam allowing relative folding between the flap and the crown between a position at which the flap is interiorly of the crown and a position at which the flap is exteriorly of the crown, the flap being of a generally downwardly and inwardly converging configuration when disposed exteriorly of the crown whereby the neck and ears of a wearer of the liner are intimately covered, whereas when disposed interiorly of the crown, the flap conforms generally to the configuration thereof and comfortably receives the head of a wearer, and the ear covering and protecting flap being constructed from at leas