Abstract: Impact-dissipating liners, helmets having an impact-dissipating liner, and methods of fabricating impact-dissipating liners are provided. The liners include a fluid impermeable enclosure having cavities with sidewalls and a fluid contained in the enclosure. The enclosure may have a central portion and lobes extending from the central portion, wherein the central portion and the lobes are adapted to conform to the shape of an internal surface of a helmet. The helmets may include bodies positioned within the cavities of the liner, where, under impact loading, contact between the bodies and the liner absorbs at least some of the energy of the impact loading. Aspects of the invention are particularly adapted for use for head protection, such as, helmets; however, aspects of the invention are also adaptable to provide impact-dissipation for any body or surface that would benefit from such protection.