A nebula is a giant cloud of gas (mostly hydrogen and helium) and cosmic dust situated between stars in the interstellar medium. Nebulae serve as sites of stellar birth and death—including emission nebulae that glow from ionized gas, reflection nebulae that scatter starlight, and dark nebulae that obscure background stars.
Source: science.nasa.gov
02/02/2006

Near picture center, the helmet-shaped structure with wing-like appendages is popularly called Thor's Helmet. Cataloged as NGC 2359, the striking nebula is located about 15,000 light-years away in the constellation Canis Major. The helmet is actually more like a cosmic bubble, blown as the wind from the bright, massive star near the bubble's center sweeps through the surrounding molecular cloud. Known as a Wolf-Rayet star, the energetic star is a blue giant thought to be in a brief, pre-supernova stage of evolution. The remarkable color composite combines broad and narrow band images - including a deep exposure recorded with an H-alpha filter. The H-alpha image traces the light from the region's glowing atomic hydrogen gas. Heroically sized even for a Norse god, this Thor's Helmet is about 30 light-years across.