Abstract: A comfort padding, configured to be attached at an innermost surface of a helmet, which is facing a wearer's head, for providing a sliding movement in the comfort padding in response to an oblique force applied to the helmet in use is provided. The comfort padding comprises a layer of membrane material provided closer to the helmet than a layer of stretchable fabric or nonwoven material, and between the two layers there is a layer of open cell polymer foam, the membrane layer has a low friction surface allowing for a sliding movement between the layer of open cell polymer foam and the membrane material.

Abstract: A comfort padding, configured to be attached at an innermost surface of a helmet, which is facing a wearer's head, for providing a shearing movement in the comfort padding in response to an oblique force applied to the helmet in use, the comfort padding comprising a fabric or nonwoven inner and outer layer, which are stretchable, and at least two layers of membrane material between the inner and outer layer, and between the two layers of membrane material there is a lubricant material such as gel or liquid. The membrane layer has a low friction surface allowing for a sliding movement between at least the outer layer and the membrane material. A helmet comprising the comfort padding.