I'm sorry for the delay in responding. We actually bought two different Bern helmets and gave them as gifts. This model has an inner liner and a padded headband around the entire inside perimeter. It also has very nice padded fleece covered ear flaps (as shown) and the padding continues around the back of the helmet. The chin strap isn't padded (I wish it was) but it has a nice strong snap for under the chin. I hope this helps!
It has the liner
Yes, this comes with a liner.