Back again this year with new and improved graphics approved by the man Mr. Fooshee himself, the Liquid Force Fooshee Comp Wakeboard helmet is that one piece of safety equipment that actually looks good. Provides great protection for the competitive rider in all of us. The Fooshee helmet is constructed from high-density ABS shell and dual-density foam liner. Comfortable terry cloth liner helps reduce sweat during those high energy rides. Sizes: XS(20" - 20-3/4"), S(20-3/4" - 21-1/4"), M(21-1/4" - 22"), L(22" - 23").