Smith Level MIPS Ski Helmet Review
Updated:
Oct 03, 2025The Smith Level MIPS ($250) is the quintessential high-end resort helmet, and our longtime favorite in this category. It ticks all the boxes: The Level is warm, nicely cushioned and extremely comfortable, protective thanks to safety features like Koroyd and MIPS (along with great coverage), and constructed from durable materials. It’s too bulky and heavy to haul into the backcountry, but the Level is a standout for all-mountain riding.
Comfort
Warmth
Ventilation
Weight & Bulk
Durability
Sustainability
Weight
1 lb. 3 oz.
Construction
Hybrid in-mold
Vents
20 (10 adjustable)
MIPS
Yes (non-MIPS available)
Pros
Cons
Smith Level MIPS
For this season's top lids, see our guide to the Best Ski Helmets.
One of the reasons we rate the Smith Level MIPS so highly is its extremely comfortable build. This is the kind of ski helmet we’re happy to put on in the parking lot at the beginning of the day and wear until the lifts stop running. The Level boasts substantial cushioning around the entire circumference of the shell, fully wrapping the sides of your head. This design completely isolates your head from the helmet’s fit system and protective shell, each of which are made of harder—and thus potentially uncomfortable—materials. The foam inside the ear pads and at the back of the neck is thick and has the ideal level of firmness to balance softness without the squishy feeling that’s common in a cheap lid.
The Level’s padding is thinner along the crown, where it also features cutouts to optimize ventilation. But even the top of the helmet has sections of foam that contribute to the sensation that your head is fully swathed in soft material. As with all ski helmets, personal fit plays a big role (we’ll cover the specifics below), and the Level’s adjustment dial located at the back of the head offers plenty of micro-adjustability: Its 270-degree system cinches evenly and without pressure points thanks to the full-coverage cushioning. Purely from a comfort standpoint, the Smith Level MIPS is a market leader.
We’ve tested plenty of helmets that are drafty and prone to running cold—particularly those without closeable vents—but the Level offers reliable shelter from harsh weather. The thick cushioning that gives this helmet top marks in comfort also enhances its warmth: With its top vents closed, the Level MIPS effectively seals out wind and frigid air. We’ve also worn this helmet without a balaclava in temps that neared the single digits while exploring hike-to terrain, and it kept us from suffering from brain freeze. (When wind chill pushed temps lower, however, adding a balaclava was necessary.)
In our opinion, the Level is about as warm as you want from a ski helmet; otherwise, you’ll overheat on warm spring days. (Note: You can remove the Level’s ear pads in toasty conditions, but it’s a tedious process that also requires popping out the adjustable fit system.)
The Level has 20 vents distributed across its front, top, sides, and back. You can toggle half of them between open and closed; with all 20 vents open the helmet generates plenty of airflow, which we appreciated on moderately long hikes (roughly 20 minutes) to in-bounds terrain. As we mentioned above, the Level has cutouts in the top portion of the liner to help air pass through relatively unimpeded. The airflow is enough that, after having all vents open on a climb with temps in the teens, we had to stop midway on the downhill to close them because we were getting too cold. Designers also incorporated a nice touch in the two always-open vents under the helmet’s brim, which keep air moving around your goggles to help prevent fogging.
This helmet’s ventilation does have limits, however, given the amount of cushioning around the interior and the relatively modest size of the openings. We’ve overheated with the vents open while hiking in balmy temps (roughly 32 degrees Fahrenheit) and with the sun out. We’ve found that Smith’s Nexus model—with its thinner padding and larger vent openings—does a better job with dumping heat when you’re working hard. Given this, and its moderate weight, the Level is not a go-to for backcountry use.
For a hybrid in-mold design (ABS hardshell top, in-mold sides), the Smith Level’s 1-pound, 3-ounce weight in a size medium is about average for a resort-oriented helmet. It never felt excessively heavy during our testing, and while the hybrid design and its section of hard ABS plastic does add some bulk, you’ll likely never notice it unless you’re trying to stuff the helmet into a pack.
If weight is a top priority, you can certainly go significantly lighter with a helmet that has a trimmed-down, in-mold design. Examples of this are the Giro Grid, Pret Cynic X2, and Smith’s own Descend (1 lb.). Those models are superior options if you plan to dip into the touring world and want a helmet that can do it all (at the sacrifice of durability).
The Smith Level MIPS is designed with a hybrid in-mold construction, in which the top half of the helmet consists of an ABS plastic shell that’s separate from the liner, while the bottom half is an in-mold (one-piece) design. The benefit to this design is emphasizing a sturdier top of the helmet, which is great for absorbing hits from a tree branch or general use and storage wear-and-tear, while still maintaining the benefits of the one-piece lower half’s comfort and trimmed bulk.
As such, the Level isn’t as full-on tough as a traditional full ABS hardshell, which are favorites among park riders (Giro’s Emerge and its EPP foam/hardshell build is a current standout). But this helmet is still plenty durable, and we’ve had a Level in action for four years and counting with few true signs of wear. Its lining has held up exceptionally well, the foam hasn’t packed out, the rear goggle retainer strap still has plenty of elasticity, and we’ve never had issues with the fit dial. All in all, this is a ski helmet that’s built to last.
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Longevity
Choosing durable outdoor gear and keeping it in use for longer is one of the best ways to reduce environmental impact. Our proprietary longevity rating assesses factors like overall build quality, materials, fabric denier, component durability, and real-world performance. A green check indicates that we expect the product to be long-lasting relative to its peers, a yellow check mark indicates average longevity, and a red X indicates a product that may have a limited lifespan.
Recycled Materials
Recycled materials are prevalent in outdoor gear, with nylon, polyester, wool, and down among the most common, but the composition varies widely. A green check mark indicates the product is made with a substantial amount of recycled materials (100% recycled or the core fabric that makes up most of the product is recycled), a yellow check means it contains a moderate to small amount of recycled materials, while a red X means there are no recycled materials in the product.
Responsible Manufacturing
This criterion evaluates a brand’s commitment to fair wages, safe working conditions, and reducing environmental impact through certifications and programs like Fair Trade Certified, Fair Wear Foundation, Worldwide Responsible Accredited Production (WRAP), and the Fair Labor Association, while also recognizing brands that manufacture primarily in the U.S. or Europe under strict labor and environmental regulations. A green check mark indicates a brand meets our responsible manufacturing criteria, while a red X means it does not.
Recycled and/or Reduced Packaging
Packaging can add significant waste to outdoor gear purchases, so many brands work to reduce its impact by using recycled materials, incorporating Forest Stewardship Council-certified paper products, and minimizing plastic and paper use. A green check mark indicates a brand uses recycled or reduced materials across all of its packaging, a yellow check indicates moderate or limited use of recycled or reduced packaging, and a red X indicates the brand does not make either of these efforts.
Carbon Footprint Tracking
This criterion evaluates whether a brand measures, reports, and works to reduce its greenhouse gas emissions using established frameworks such as the Higg Index, Greenhouse Gas Protocol, or The Change Climate Project. A green check mark indicates a brand publicly reports greenhouse gas emissions data, sets clearly defined reduction targets, and uses established tracking frameworks such as Higg or The Change Climate Project. A yellow check mark indicates the brand tracks emissions and outlines reduction goals but provides limited data, lacks science-based verification, or does not clearly report progress. A red X indicates the brand does not appear to track greenhouse gas emissions or provides so little information that its efforts cannot be verified.
Annual Impact Report
Annual impact reports provide transparency and accountability by outlining a brand’s sustainability efforts across areas such as material sourcing, greenhouse gas emissions, waste, water use, supply chains, and packaging. A green check mark indicates a brand publishes a detailed, brand-specific impact report that closely aligns with our sustainability criteria and leaves little room for ambiguity. A yellow check indicates a brand provides some relevant sustainability reporting but lacks detail in key areas or is covered only briefly within a parent company report. A red X indicates a brand does not regularly publish an impact report.
MIPS Liner
In short order, MIPS (Multi-directional Impact Protection System) has gone from an unknown to wide acceptance in the ski helmet market. The system consists of a plastic layer inside the helmet—sandwiched between the shell and the liner—that moves separately from your head in a fall. The aim is to reduce rotational forces on the brain in an angled impact. We tested the MIPS-equipped version of the Level, but it’s also offered without the liner for $30 less. The only difference we noticed between the two is a slightly smaller fit for the MIPS version.
Koroyd
Koroyd is another safety feature that’s found on many mid-range and high-end Smith helmets. The honeycomb design is made of a series of small tubes that are bonded together and installed into vent openings. The goal is to crumple on impact and absorb energy while allowing air to flow through the straw-like openings. The Smith Level features Koroyd inside the vents that surround the sides of the head.
Adjustable Fit System
This helmet boasts 270 degrees of adjustability and easy micro-adjustability from the dial at the back of the head. The Level’s dial is ski glove-friendly and easy to use, and the system has a large enough range for us to easily find a fit that works. Smith’s in-house design is a little less smooth than Boa as it clicks through the adjustment knob, but we’re talking minute differences at this point.
Our main tester for the Smith Level MIPS has a head circumference of 58 centimeters, with a slightly rounded head shape. He usually fits into size medium Smith helmets, which is the size he tested for the Level. The tester reported that the medium granted him a snug, even fit, with no trouble taking on our off and easily made tweaks thanks to the adjustment dial. This tracks with Smith’s tendency to design helmets that fit true to size.
The Level is available in an oval contour and a round contour profile. The former works for most head shapes, while the latter is geared more towards skiers and riders with rounder heads. We tested the oval contour variation of the Level.
Smith Vantage 2 MIPS ($295): Level up From the Level:
The Smith Vantage 2 MIPS has a similar overall construction to the Level, with a hybrid in-mold design and high-end materials. It’s less insulated, however, and features 40 vents that you control with two adjustment sliders, which are better for fine-tuning your airflow. The Vantage also comes with a Boa 360 system that sits at the pinnacle of fit adjustment (it has 360-degree adjustment, compared to the Level’s 270 degrees). This helmet is a bit lighter and better for hybrid backcountry/resort use, but for pure resort skiing and riding, the Level gets our nod due to its lower price and higher amount of cushioning. To learn more, see our review of the Vantage 2.
POC Obex MIPS ($240): A Sleek-Looking Alternative
The Obex MIPS is POC’s answer to the premium resort market, with a high-end and premium-looking shell, adjustable ventilation, and adaptable design. Compared to the Level, the Obex has less padding along the interior, which means less warmth and outright comfort, but most will still find it plenty good for all-day wear. It’s far easier to remove the ear pads on the POC than the Smith, which is a plus for touring or especially warm days. But the section of ABS plastic at the top is significantly smaller than the Level’s, so the Smith gets the overall edge in durability. Tack on more vents to help dump heat, and the Smith Level is our preferred do-it-all resort lid. But the POC makes a strong case for those who like its clean look and lower weight. For more, read our POC Obex review.
Oakley Mod 5 MIPS ($270): Big-Mountain Machine
The Mod 5 is Oakley’s flagship helmet and a natural alternative to the Level for resort-goers. Both helmets feature hybrid shell construction, adjustable ventilation, and premium materials, but the similarities stop there. The Mod 5 is more feature-rich with a Boa fit dial and magnetic buckle, but it runs notably narrower and firmer than the Level, with dense, racing-style padding that boosts security in steeps but isn’t as plush or forgiving. The Level’s softer interior and roomier, more accommodating fit make it the better pick for comfort-focused resort skiers. But if your helmet doubles as armor—and style points matter—the Mod 5 brings the brawn (and the flair) to match. For more, read our review of the Mod 5 MIPS.
The ultimate resort helmet, Smith’s Level (women's Liberty) mixes a high-end, plush interior with a durable shell and adjustable ventilation system for everyday alpine performance. It’s too heavy and insulated for the backcountry but otherwise a standout in quality, warmth, and comfort.
Comfort
Warmth
Ventilation
Weight & Bulk
Durability
Sustainability
It’s rare that we’d call a nearly $300 helmet “worth it,” but it’s hard to argue that the updated Vantage 2 MIPS isn’t worth its price tag. It has just about everything you’d want in a well-rounded bucket, although you might find more value in a cheaper helmet if you don’t hit the hill that often.
Comfort
Warmth
Ventilation
Weight & Bulk
Durability
Sustainability
Sleek-looking and with a sturdy polycarbonate shell, POC’s premium all-mountain helmet is a great choice for hard-chargers. It’s not particularly warm or plush inside, but the materials are built to take a knock.
Comfort
Warmth
Ventilation
Weight & Bulk
Durability
Sustainability
Is the Smith Level for You?
Based on unscientific research, Smith’s Vantage is the most common high-end helmet we see on our local hill. And we think those folks are overspending—the $45-cheaper Smith Level MIPS is cushier, warmer, and just as well-built. We’re more than happy to reach for it as our daily brain bucket due to its unparalleled comfort paired with the double-team defense of MIPS and Koroyd. While we’d prefer a magnetic buckle and a slightly lower weight, those are minor quibbles for a ski helmet that stands out as our favorite resort-oriented model on the market.
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