Smith Level Helmet with MIPS in Gray. Size Medium (55-59cm). Great preowned condition, small dent on the back of the helmet, I don’t think it was from an impact, maybe just got thrown around, some slight scuffing throughout but otherwise fully functioning helmet in great condition. The Smith Level MIPS helmet is a lightweight and protective piece of gear for skiers and snowboarders. Its sleek design is both stylish and functional, with an adjustable ventilation system that allows you to customize your level of airflow. The helmet is equipped with the MIPS (Multi-Directional Impact Protection System) technology, which helps to reduce the rotational forces on the brain in the event of a fall or collision. The Level also features a removable, washable liner and an audio-compatible ear pad system, so you can listen to music or take calls while hitting the slopes. Whether you're a seasoned pro or a beginner, the Smith Level MIPS helmet is sure to keep you safe and comfortable on the mountain. Combining Smith's advanced hybrid shell construction with ventilated Aerocore technology, the new Level helmet offers best in class performance and style. By utilizing Smith's adjustable VaporFit fit system for an ideal fit, the Level provides complete comfort to help you carve up the big lines that inspire the sleek, sweeping design language of this compact, high performance helmet.