We have obtained R ≈ 570 resolution K band spectra of eight sources in the Galactic Center, including four sources within the IRS 16 cluster, IRS 13, IRS 1W, and the compact He I emission line sources AF (also known as AHH) and AHH NW. We have also obtained R ≈ 570 H and K band spectra of nine galactic and LMC early–type mass–losing stars, including Ofpe/WN9 and WN stars. The spectra of both the Galactic Center sources and the comparison stars show a wide range of behavior in the He I (1.70 μm, 2.06 μm, 2.11 μm) and H I (Brackett series) lines. We find significantly larger He I equivalent widths in the AF source and two galactic early type mass losing stars than in any of the LMC stars. Several of the Galactic Center He I sources are found to have higher He I velocity widths than any of the galactic or LMC early type mass losing stars. At least one source, IRS 13, shows a strong red wing to the He I 2.06 μm emission.