Just got this from an eBay auction.

ORIGINAL GULF WAR VINTAGE IRAQI ARMY TANKER HELMET, BROUGHT BACK AS A WAR SOUVENIR BY A MEMBER OF MINNESOTA ARMY RESERVES PSYOPS UNIT MEMBER. COMPLETE WITH ELECTRONICS.

For an awful small guy. just barely fits on the Styrofoam head. Don't know much about them, never had one before. Looks to be Russian or other Eastern Block manufacture which is pretty common with Iraq.