I haven’t seen this helmut before.
Any comments?
http://www.yakkay.com/SmartTwo.aspx
I’ve seen them in person it’s basically a foam helmet inside with a fabric shell that makes it look like a hat. Inside they provide foam pieces for you to set it to fit to size.
To me it’s a bit pricey but I’m not one of their target markets. I prefer a bern helmet, those skater style ones without the mushroom look I get with my regular bike helmet.
Maybe of interest:
http://www.helt-pro.com/de/Produkte/Fahrradhelme.html
http://www.lazersport.com/index.php?option=com_virtuemart&Itemid=139&lang=en
(Found at Hongkong Strida Forum)