Antares Reference Precision ERT HelmetShell The thicker outer shell is made from ABS. Its role is to disperse the energy from an impact over the helmet's surface. When your helmet strikes an object, the shell distributes the shock wave by dispersing it. Both light and rigid, ABS is also highly scratch resistant. Helmet liner The helmet liner is made from EPS (expanded polystyrene foam) in a new ground breaking shape to absorb the energy from impacts by dispersing it. As a result, the