This paper is focused on understanding the mechanism that gives the bicycle helmet the role of protecting the head during an impact. The finite element method is used here as a first step in the helmet optimisation and improvement process. The relation between different helmet mechanical parameters and the risk of head injury during the impact is described using MSC Marc Mentat finite element software. The reduction in resulting head linear acceleration by more than 80% and in resulting stress by more than 65% prove the protective effect of all materials studied with an indication of superior behaviour for the anisotropic foam.