Abstract: A helmet is comprised of: a stiff outer shell and an inner liner adapted to be fitted to a wearer's head. A shock absorbing layer is located between, and connected to, the stiff outer shell and the fitted inner layer. The shock absorbing layer is adapted to allow the outer shell to flex rotationally relative to the inner layer in order to cushion a rotational force applied to the outer shell. The shock absorbing layer is adapted to allow the outer shell to move linearly relative to the inner liner in order to cushion a linear force applied to the outer shell.