"What Our Gearhead® Experts Are Saying: ""I’ve been wearing the Descend Mips all season—it’s low-profile, works perfectly with my goggles, and the fit dial is super easy to adjust, even with gloves. The Koroyd + Mips combo gives me real peace of mind."" For riders who demand comfort, performance, and next-level protection, the Smith Descend Mips Helmet brings together the latest in safety tech with a sleek, no-fuss design. Outfitted with Mips® and zonal Koroyd®, this helmet is engineered to absorb energy from both rotational and direct impacts—so we can push the limits with confidence, even in variable conditions. Its lightweight in-mold construction keeps the profile low and the weight down, making it easy to forget it’s even there. Regulator vents let us control airflow on the fly, keeping us cool in spring laps and warm on storm days. The 360-degree dial fit system and removable Snapfit SL2 ear pads let us dial in the comfort, while seamless goggle integration with Smith’s AirEvac™ system keeps fog off the lenses and focus on the line."