A dark brown leather flying helmet lined with sheepskin or rabbit fur and made from the same basic pattern as the LKp W-100 but with new Siemens communications and improved insulation for better sound transmission. The major visible difference between this helmet and its predecessor was the design of the earphone housings and throat microphone straps. Instead of metal or plastic domes, the earphones were housed in hard rubber cups covered with dark brown leather which had a more streamlined appearance. The leather outer covering was designed with a recess at the top which helped secure the goggle straps in place. Sound quality was further enhanced by the installation of a translucent plastic membrane inside the helmet between the cushioned fleece lining and the earphone speaker. This served the dual function of filtering excess noise and keeping dust out of the sensitive electronics. The housing for the throat microphones on the LKp W-101 was also improved. Two straps containing the microphone contacts were linked by an inverted “T” shaped leather envelope at the nape of the helmet. This housing also served as the junction between the helmet’s internal wiring and the long cord and plug-in connector. The throat straps were adjustable on both sides by means of two small buckles, and once the correct sizing was achieved, could be quickly joined together at the front of the throat by one or two snap fasteners. Later examples of this helmet have been found with a friction release attachment for adjusting the tension of the throat microphones, although this is more commonly seen on the LKpN mesh flying helmets. The model LKp W-101 was produced with hardware for the three-strap oxygen mask, but many were modified to accept the two-strap mask by the addition of studs on either side of the helmet. Luftwaffe LKp W101 Flying Helmet.