I ordered the wrong size, but spent some intimate time with this liner, just so I could write this review. The knitting on the liner is awesome. It's soft and very flexible, and feels nice against the ears. What is not shown in the photo is the cap that goes over the head. The beanie that covers the upper portion of the head is VERY thin material, and is white. For me, my head would be cold. I'd still have to wear some sort of bandana or balaclava underneath for warmth.
All in all, it's a good winter replacement liner, for those whose helmets have little to no venting, or those whose heads run a little on the warm side.