MIPS— Multi-Directional Impact Protection System can provide more protection in certain impacts. The main components of a MIPS-equipped helmet are 1. The Interior Foam Liner, 2. The Low-Friction Liner, and 3. an elastomeric attachment system. In an angled impact, the elastomeric attachment system stretches to allow the foam liner to rotate independently around your head. Seamless Compatibility with Giro youth goggles (Buster, Stomp, and Chico) To keep cruising kids comfortable as they follow in your tracks, the Spur MIPS is also equipped with the In Form Fit System and Vertical Tuning for a perfect fit that’s easy to adjust, a soft interior that feels great against little cheeks, and Super Cool Vents to allow hot air to pass through.