First off, motorcycle helmets can cost more than $500.00. For example, Arai RX-7 Corsair Racer $694.95 and Shoei X-Eleven $571.99. So top of the line Giro at $120 vs top of the line Arai at $694.95.

Next, as someone else stated you are getting protection with a bike helmet that motocycle helmets take substantially more weight and material, not to mention much worse cooling to do.

Then as far as safety is concerned, a nice expensive Giro is safer than a $20 wal-mart special. Look at the "secondary impact" tests for proof.

You have to remember that costs of materials and manufacturing are only part of the costs of any object. You have to pay R&D costs, electricity, sales forces, etc etc. When a customer pays the company I work for $100 for me to fix a computer problem that takes me 10 minutes to fix you have to figure in all the costs, not just $100-my pay=profit. My hourly wage, gas, shop electricity, additional taxes, liability insurance, theft insurance, property insurance, tool costs, training costs, telephones, office personel to man the phones and take in machines, advertising, sales people, worker's comp, etc etc.

Recapping, the $120 is actually a bargain for all the technology you get. Additionally a more expensive helmet is lighter, safer, and cooler (temp) than a cheaper one. Just because you dont know what the difference is, does not mean there isnt one.

Allan