Abstract: A helmet including an active noise cancellation (ANC) system which includes a first reference microphone for measuring sound pressure at a first location on a first side of the helmet, the first location between a defined spatial region and a first source of sound and a second reference microphone for measuring sound pressure at a second location, different to the first location, on the first side. The second location is between the defined spatial region and a second source of sound. A loud speaker is provided in or adjacent to the defined spatial region. A control unit determines, based on output signals from the first and second microphones, a drive signal for driving the loudspeaker to generate a sound signal that at least partially attenuates, in the defined spatial region and in the first frequency range, the sound signals from the first and second noise sources.