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PTO ReviewSki Helmet

Smith Descend Mips Ski Helmet

Descend family · 26/27

MIPSSmith logo

Technology

In-Mold Construction

A two-piece in-mold build fuses the outer shell to the EPS foam liner, which is how the Descend stays at 400g in size M while keeping a low profile.

Koroyd (Zonal)

Welded co-polymer tubes that crumple on impact to absorb energy while staying open for airflow, placed in the Descend’s key impact zones rather than full coverage.

Mips

A low-friction layer inside the helmet that lets it move a few millimeters on an angled impact, designed to reduce the rotational forces caused by angled impacts to the head.

Regulator Climate Control

A single one-handed slider that opens and closes the 16 vents, so you can adjust airflow on the move as the weather turns from stormy to sunny.

AirEvac Ventilation

Smith’s goggle-integration venting that channels warm air out of the goggle interface to cut lens fogging, fed here by the Descend’s 16 vents.

Features

  • ·Light 400g in-mold shell for all-day comfort
  • ·Zonal Koroyd plus Mips for impact and rotational management
  • ·Micro-adjustable dial fit you can tune one-handed on the move
  • ·Single Regulator opens and closes the 16 vents
  • ·AirEvac goggle integration to cut lens fogging
  • ·Removable Snapfit SL2 ear pads, audio-chip and Aleck compatible
  • ·Also offered in a Round Contour Fit for rounder head shapes
  • ·Select colorways available without Mips
  • ·Includes a Smith helmet bag

The Smith Descend Mips is a light all-mountain lid that adds an adjustable dial and adjustable venting over Smith’s entry helmet. A two-piece in-mold shell fuses the outer shell to the EPS liner and brings it to 400g in size M, and zonal Koroyd sits in the key impact zones to absorb energy while staying open for airflow. Mips manages the rotational forces of an angled impact. Certification is ASTM F2040 plus CE EN 1077:2007 Class B.

The Descend gives you two adjustments the value lids do not. A micro-adjustable dial lets you fine-tune fit tension one-handed on the fly, and a single Regulator slider opens and closes the 16 vents so you can match airflow to the day. AirEvac channels warm air out of the goggle interface to cut fogging with a Smith goggle, the Snapfit SL2 ear pads come out and take an audio chip, and the helmet is Aleck audio compatible. It ships with a Smith helmet bag.

The Descend is the pick for a skier who wants a dial fit and vents that open and close without moving up to a pricier lid. If you want full Koroyd coverage and two independently adjustable vent zones, the step-up Smith Vantage 2 goes there. If you never touch a vent and want the lowest price, the fixed-vent, no-dial Smith Method covers that. The Descend also comes in a Round Contour Fit for rounder heads, and select colorways ship without Mips at a lower price.

Safety — read this

No helmet prevents all injury. The Descend meets ASTM F2040 and EN 1077:2007 Class B; Koroyd and Mips are impact-management systems, not certifications and not guarantees. Mips is designed to reduce rotational forces caused by angled impacts. Replace any helmet after a significant impact even if it looks undamaged, and check that the dial fit sits snug and level before you ride.

Strengths

  • +Light 400g in-mold shell, easy to wear all day
  • +Zonal Koroyd and Mips for impact and rotational management
  • +Micro-adjustable dial fit tunes tension one-handed on the move
  • +Single Regulator opens and closes the 16 vents
  • +AirEvac venting channels warm air off a Smith goggle

Best For

All-mountain and resort skiers who want a dial fit and adjustable venting with light Koroyd-and-Mips protection.

Limitations

  • Zonal Koroyd, not the full coverage of the Vantage 2
  • One Regulator; the Vantage 2 splits venting into two zones
  • AirEvac tuned to Smith goggles, less so other brands

Not For

Skiers who want full Koroyd coverage and two independently adjustable vent zones — the step-up Smith Vantage 2 suits that — and anyone chasing the lowest price who never adjusts a vent, who is better served by the fixed-vent, no-dial Smith Method. Riders whose head shape needs the Round Contour Fit should order that separate version.

Specs

Weight
400g / 16oz (size M, Mips and non-Mips)
Construction
Lightweight in-mold, two-piece (shell fused to EPS)
Protection
Zonal Koroyd coverage
Rotational Protection
Mips (select colorways offered without Mips)
Fit System
Micro-adjustable dial fit (one-handed)
Ventilation
16 vents with single Regulator climate control
Goggle Integration
AirEvac ventilation
Ear Pads
Removable Snapfit SL2 (audio-chip and Aleck compatible)
Certifications
ASTM F2040 · CE EN 1077:2007 Class B
Sizes
S 51–55 · M 55–59 · L 59–63 · XL 63–67 cm
Fit Options
Standard + Round Contour Fit
Included
Smith helmet bag

Common Questions

How much does the Smith Descend weigh?
About 400g in size M, the same for the Mips and non-Mips versions. Its two-piece in-mold construction fuses the shell to the EPS liner, which keeps it light.
Does the Smith Descend have a dial fit?
Yes. The Descend uses a micro-adjustable dial you can tune one-handed on the move. The value-priced Smith Method has no dial.
Can I adjust the vents on the Descend?
Yes. A single Regulator slider opens and closes the 16 vents one-handed. For two independently adjustable vent zones, step up to the Smith Vantage 2.
Does the Descend have Koroyd and Mips?
Yes — zonal Koroyd in the key impact zones plus Mips for rotational-impact management. Select colorways come without Mips at a lower price.
Is there a Round Contour Fit for the Descend?
Yes. The Descend comes in a Round Contour Fit tuned for rounder head shapes, alongside the standard fit.
PTO Team · 2026-07