A finite element model of the motorcycle helmet based on realistic geometric design has been established and the LS-DYNA3D was employed to proceed the impact analysis. The maximum acceleration and Head Injury Criterion (HIC) of the headform were used to evaluate the helmet performance. The results showed that the dynamic responses of the helmet varied with distinct impact velocities and material properties of outer shell and energy-absorbing liner. At a high-velocity impact, the helmet with stiffer shell and denser energy-absorbing liner could reduce harm of the head injuries of the wearer. At a low-velocity impact, the shell stiffness and the liner density should be reduced to decrease the force of the head.