Abstract: A shock attenuation system for headgear having an outer protective shell, the system comprising a liner adapted to be secured to the internal surface of the shell, the liner comprising a series of tubes of elastomeric material extending with their axes generally parallel to the internal surface of the shell, and generally parallel to one another. Each tube is open at an end thereof and is elastically deformable under loads applied against the side of the tube, whereby, with the headgear worn by a wearer and upon application of an impact load to the headgear, the tubes in the area of impact deform elastically under the applied load and attenuate the shock upon the wearer from the applied load.