Don't know much about helmets. I just know what the family tells me. The eagle is gold in color so what I've read is that it is "Kreigsmarine" helmet.
The Helmet is either an M35 or M40 and the liner is possibly from another helmet. After looking at "Q###" turns out it looks like a possibly "3 then maybe a 6 # #".
This helmet is turning into a nightmare with all the questions, I just want it gone. The item "WW2 German M35 Double Decal Helmet" is in sale since Tuesday, May 03, 2016. This item is in the category "Collectibles\Militaria\WW II (1939-45)\Original Period Items\Germany\Hats & Helmets".jame" and is located in Upton, Massachusetts. This item can be shipped to United States.