Well, I'm guessing it depends. If you just ride the bike on short commutes, in town, maybe cheap is best. If you're gonna wear them for a longer ride think safety first and then comfort. Here is the last Consumers' Guide recommendation for the
Top 6 Bicycle Helmets. The Bell Citi looks good to me.
Don't forget to read the
What to Look For section:
Each year, more than 500,000 bicyclists -- many with head injuries -- are admitted to hospitals, according to the U.S. Consumer Product Safety Commission (CPSC). Bicycle helmets are designed to prevent or minimize this type of injury. Since 1999, all bicycle helmets made or sold in the U.S. must comply with CPSC safety standards, which require helmets to provide protection against an 11 mph impact on simulated rocks and curbs and a 14 mph impact on a flat surface, according to the Bicycle Helmet Safety Institute (BHSI).
If safety is your only priority, an inexpensive bike helmet will probably suit your needs just fine. More expensive helmets earn their price tag because they are lighter and have more ventilation, which appeals to serious cyclists who ride for hours. Although there's a lot of overlap, helmets are often categorized in the following ways:
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