S-Foam Helmet - 2024Manera S Foam Helmet We always refused to make bulky, hard helmets because they are very uncomfortable to wear in the wind and horrible to surf with. They could even be dangerous as they make the impact in the water even harder for your neck. The S FOAM helmet uses an innovative material that allowed us to create a soft, fitted helmet that is very comfortable to ride with. "Smart" Foam: S FOAM is made of a non Newtonian fluid that is soft and flexible