Descend Mips® Round Contour Fit 2026The Smith Descend Helmet packs the latest impact protection into a lightweight, low profile design that lets you focus on riding more and fussing with your gear less. It combines Mips and zonal Koroyd for enhanced energy absorption in the event of a crash. From cold and stormy to warm and sunny, adjustable vents let you dial in the climate control to match the day. Audio compatible ear pads help keep you connected, and our adjustable dial fit lets you