Sorry, but though I am extremely loath to get into this argument here, where it shouldn't be, that's just plain silly. Worse than silly. Hundreds of bone fide studies have proven that a helmet helps prevent serious injury and/or death in a cycling accident. While you are entitled to your own opinion, you are not entitled to your own facts. Here are a bunch of statistics. But I suspect they will be discounted as worthless by someone who choses not to believe them. Sorry for the digression, Jeff. And I know it doesn't belong in the C&V forum, but I believe it is important to respond to intractable ignorance on this subject.

http://www.helmets.org/stats.htm