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This is one of the most frequently seen later War Irvins. It was made by Links, a most prolific maker and like most late War jackets is constructed from surplus Irvin trousers between 1943-5 and is from their 10422 contract with the AM. These smaller sized jackets sell for £350-£450 in decent condition.
There are normally stitch holes where the panels from the trousers had their seam tapes removed. Often some of the trouser seam tapes are retained on the jacket.