Bicycle Helmet Safety Institute
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Consumer Reports Rates Kid's Helmets
Consumer Reports has posted ratings of youth and toddler bike helmets. They rated only three above average in impact protection: Bell Trigger, Bell Amigo and Giro Me2. They picked the Schwinn Thrasher as a Best Buy even though it rated only good in impact protection. None of the tested helmets flunked. Most of the rating differences were in ventilation. The ratings are available only on the web, not in the magazine, and you must be a subscriber to see them.
We have a longer review up with more details: