The ACE WATER helmet is perfect for any watersport, including wakeboarding, kayaking, and kitesurfing. It features 15 vents for ventilation and drainage. Used only twice in the water. Size S/M. SHELL High-Density Injection Molded ABS LINER Dual Density Waterproof EVA VENTS 15 Open Vents INTERIOR Full Surround Interior Protection This is a used item.