Well made, very warm, and fits the coat (by the same Company) perfectly.

Please see my review of the coat itself for greater details?  I am a big guy, 282# 6'0" that bought and owns both the 4XL and 5XL liner, and the 5XL M-65 Coat. (Am disabled, on blood thinners for life, etc) and wear the 4XL indoors with a T-shirt and Polo shirt and it fits fine, but would be too tight to layer anything warmer with it.

So I bought both the liner and coat in 5XL - I like a 'loose' jacket, plus the need to layer sweaters, etc...
I will update this in a year or three as well.
As always, I do read and reply to comments.  Please feel free to say if this review was found helpful :-)