Foam, cloth and liner. Outer material is made of ABS ; Deluxe High Glossy Paint Finish ; Offroad look ; Easy fit ; Easy visor fitting ; Smooth function for flip up action ; Good ventilation. Protects your head from sudden impact. ISI approved Helmet. New helmets may feel tight at first. This is normal and required to ensure safety. Foam requires around 10 days to adjust to rider's head shape