Abstract: The present invention comprises a flexible liner for an army helmet or the like and includes a resilient band along its upper edge for stretching it over the open portion or rim of a helmet and for securely holding it to the outer portion of the helmet. The liner is positioned inside the helmet where it forms a reservoir for holding water or the like. The liner when removed from the helmet has a bag-like appearance and includes a pair of handles which can be easily concealed from view between the liner and the helmet and which can, due to its bag-like design, be used to carry items such as water when the liner is detached from the helmet. The liner can also be folded into a substantially rectangular configuration for placement between the webbing of the helmet and the inside top of the helmet for storage purposes.