Abstract: A helmet is disclosed herein having a three-piece construction comprising a liner of soft, resilient material adapted to reside adjacent the head of the user, an intermediate shell which lies over the inner layer and which mounts component parts constituting a radio, transmitter or the like, and a protective outer shell which covers the electrical components. The outer shell and the intermediate shell are joined in snap-lock relationship to provide a waterproof seal to protect the electronic component parts. Rigidity and impact support is obtained by means of transverse ribs separating the opposing surfaces of the intermediate and outer shell so that the electronic components are protected thereby. A detachable visor is provided as well as a chin strap for retaining the interlocked shells on the wearer's head. The chin strap includes earphones operably connectible to the electronic components so that the wearer may enjoy listening to the radio while engaging in water sports.