Compared to traditional cycling companies, Smith is relatively new to bicycle helmet production. When they released their first helmets, they made quite a splash by incorporating a material called Koroyd. Koroyd looks like a bunch of plastic straws glued together and is claimed to offer superior energy absorption and better protection than EPS foam. The Overtake was well received by our testers, who found the helmet to be very comfortable and to offer a wide range of adjustability, though it lacks effective ventilation. It is clear when you get the helmet in your hands that it is exceptionally well built, with a great deal of attention to detail.