I've got a Bell Citi ($35), a Bell Alchera ($75), and a Giro ProLight ($150)
All equally comfortable. The two cheaper ones are more adjustable than the ProLight; but the ProLight weighs less than a fart.
I like my Citi for commuting until it's hot out. I like the Alchera for warm weather and distance riding. The ProLight is my race helmet.
__________________
"I feel like my world was classier before I found cyclocross."
- Mandi M.