This is one of 14 Tie Fighter Pilot helmets made for the first Star Wars movie in 1977. Even though only 14 were made, some may have been thrown out and some were reused for "The Empire Strikes Back" and "Return of the Jedi". Some were repainted white and used as AT-AT Driver helmets in "The Empire Strikes Back". The helmet was created at Andrew Ainsworth's Shepperton Design Studios in Feb/March of 1976, and comes with documentation from Mr. Ainsworth verifying it's authenticity.
The helmet has a very interesting history. The previous owner was about 9 years old when he accompanied his father to various filming sets in 1983. During another production, one of the crew members presented it to him. After receiving it, he wore it when playing with his friends, and thankfully was very careful with it in order to preserve its condition. Much older now, he has passed it on to our collection here.
For more details, you can visit the website where I first spotted it and subsequently acquired it: Star Wars Helmets