I like it, whilst I can’t pin down a rough area for sure I’d be willing to bet it is a CBI piece. I’m leaning towards India, glad you picked it up. 

The roller can sometimes be replaced.  I have done a few myself, but the risk is breaking the catch or having it come off if you do it yourself.  You would also need to find a wing with the exact same roller catch to take the roller from.  The other potential option is to have a jeweler replace the roller catch with one from a doner wing.  The danger there is that not all jewelers are capable of doing this without damaging the wing or doing a really sloppy job of it.  I would probably leave this one alone.

As they say you never know whats next door or right near your back yard

Thats a great smock. Is the holster still there on the rear of the smock and the snaps for the legs? If not then its been modified to a field jacket   Any further items from the family?

So, as in poker, you doubled-down - and I am "calling".   Following your math, it sounds like you are ready to pay Doyler $150 / each for as many helmet liner & shell sets as he can assemble.  I mean, you've proven your two-step business model of "clean it up a bit" and "do a small restoration" and sell it for $300.  Double your money?!  Heck YEAH!   @doyler  How many sets can you have ready ASAP?   Seriously though, I'm not trying to start a food-fight.  I am trying - too indirectly apparently - to say that I am worried about the hobby.  I've been collecting for more than 30 years and setting up at shows and buying / selling for about half of that.  I claim no expertise in anything but have learned a thing or two in that time.    My opinion:  I see a slow (though steady) decline.  More and more collectors are either getting out or passing away, and some huge collections are hitting the market.  In the last year, I've helped liquidate two of them.  Non-empirical eye-balling of show attendees does not reveal enough younger collectors to absorb what will come to market in the next 5-10 years - especially as so many don't seem to want to start at the bottom like I (and so many others) did.  When I get jittery on 'balloon estimates' in the "What's it worth?" section, it's because people make decisions on those estimates.  I'm not saying folks should give their stuff away, just that we should all be very thoughtful in what we say.  Otherwise, we run the risk of running off new collectors as the price for entry is not appetizing.  The rule-of-thumb that I use, is that I don't generally say a number that I wouldn't personally pay - as the only valuation that matters is the buyer's.     Now, you should go buy a truckload of helmets from Doyler.  😉           

Unfortunately, it looks like it was done yesterday. At the bare minimum it should have the same rust posts coming through the red as the rest of the helmet let alone more wear on the high points of the cork. Not for me. 

I am not a WWI watch expert, but I do own one.  Mine is identified as to the maker and it has a serial number on the back.  You may need to take this to a jeweler or watch specialist who can safely take the back cover off to see if there is anything inside the back cover that can help identify where this is from and how old it is.   Marty

Thank-you guys!!  I'm not much of a wing guy, just know the basics.  Can the roller be fixed or should I just leave it alone?