Our page on helmet patents and how to see the US Patent Office files.
Our Helmets for This Season articles from this and previous years all have comments on
helmet construction in the opening paragraphs and scattered throughout.
Our Research page has links to statistics and such, mostly related to helmet performance
rather than physical construction.
Here is an article about motorcycle helmet construction available from ScienceDirect. It covers materials and design issues. We do not
know if it is authoritative, and do not know anything about the authors. There are many other journal articles related
to helmet features or performance, so you might want to look at
this ScienceDirect search for them. It brings up 240+ articles. The articles are not available from us.