The "best" helmet is one that fits, is comfortable and one you are willing to wear. As stated above, visit a LBS, try on a few and make a selection. There ARE "better" helmets but all in all it's only as good as it fits. the strap that holds it in place and the riders willingness to put it on. You can pay top dollar or as little as $40 or so. Just pick on and go ridin'.