AMSTERDAM, May 25 - "It's war," laughs entrepreneur Florian van Laar when asked about his battle with a rival for the heads of Dutch World Cup fans.

Van Laar's orange World War Two style helmets have been banned by the Dutch soccer authority (KNVB) as insulting to the German hosts of next month's finals, but that has not stopped him selling almost 250,000 of them in a patriotic country where rivalry with its eastern neighbour runs deep.

"The helmet is a bit controversial. It hints at Germany, it hints at our national team of course -- but really it's just harmless fun," van Laar said.

A fellow Dutch businessman, scandalised by the helmet's success, has designed an alternative aimed at the more sophisticated patriot and sales of his orange beret are gathering pace.

"To me the helmets are insulting. My grandparents suffered during the war and I think they are in poor taste," said Egbert van Keulen. "I don't want to see them in stadiums."

What van Keulen does want to see in stadiums is a sea of orange-clad Dutch fans proudly singing their national anthem.

That is why he has had the lyrics stitched on the inside of every beret -- a useful aid for fans as they rise to their feet for the anthem before each game.

"It drives me mad if the national anthem is starting and you see the Dutch are unable to sing because they've never been committed enough to learn," van Keulen sighed.

A lion from the standard of the House of Orange, the line of Dutch Queen Beatrix, is also embroidered on the $9 beret.

CONSERVATIVE PEOPLE

Van Laar, however, is unimpressed.

"Who'd want to wear a beret?" he said. "The soccer fan wants to be a bit obnoxious...he doesn't want to look sophisticated."

In the small, densely-populated country of 16 million, exuberant displays of emotion, patriotism and fervent loyalty to the House of Orange come only during sporting events and Queen's Day, the celebration of a former monarch's birthday.

"We are a very conservative people," said Victor Muller, a Dutch maker of sports cars -- an unusual profession in a country where moderation is a virtue.

"The only thing that gets us excited is soccer and the eleven-city race," he said referring to a long-distance ice skating event.

Van Laar and van Keulen are just two of many milking the opportunity to sell to Dutch fans who pride themselves on their head-to-toe garish orange outfits.

"We thought about making orange clogs or orange lederhosen first of all but settled on the helmets," said van Laar.

Furry clogs, orange milk-maid caps and Edam hats have all featured in the past, but the helmets were particularly pertinent to the German-held World Cup, he said.

Their penchant for orange has earned Dutch fans both admiration and ridicule abroad.

"Your orange uniforms cause blindness," sneered Berlin's BZ tabloid during one previous Dutch-German encounter.

"In Berlin only the garbage men wear such bright orange dress."

ORANGE CUSTARD

Not everyone is comfortable wearing orange everywhere -- according to a survey 43 percent of Dutch people said they would not appear at work dressed in the colour during the World Cup.

That has not stopped people buying orange however.

Sales of orange goods and other World Cup-themed non-food products should boost sales nationally by 70 to 85 million euros, according to the Dutch Retail Council (RND) .

Sales of food, including orange custard, orange eclairs and orange sauce for chips should add another 50 million euros to sales.

"It's a lovely colour -- orange -- everyone likes it," enthused a spokesman for supermarket chain Dirk van den Brock.

He disagrees that orange food can appear a tad unappetising.

"I don't think it's the case that if something is orange you shouldn't put it in your mouth -- what about carrots, and orange juice," he said.

Even those who make money from the orange fad confess it can all get a little wearing.

"They do go a little bit further here than everybody else," said Harry Nieuwamerongen, who manufactures contact lenses, including a novelty orange line.

"I think it is getting too crazy, it is a little bit too nationalistic," he said.