The 940 is Bauer's entry level Profile Helmet, but brings plenty to the table. The shell is built with LEXAN EXL polycarbonate. Lexan polycarb is one of the toughest plastics available, and the EXL resin is optimized for greater impact protection and even better performance at low temperatures. Meanwhile, Bauer's new mechanically attached liner system ties the LEXAN resin shell to the soft VN foam interior. VN foams manage both high and low energy impacts very well, and provide a comfortable liner material. Finally a cloth sweatband is included to help combat sweat dripping into your eyes, and a drawstring bag keeps your helmet safe and sound when it's in your bag.