To provide a helmet furnished with a shock-absorbing liner exhibiting prescribed shock absorbing performance and easily producible from a plurality of small blocks at a low cost.

The small block 15 has a lug 25 at one side and a hole 26 fittable to the lug 25 at the other side. The small blocks 15 are bonded with each other by contacting the outer circumferential walls 24 and inserting the lug 25 into the hole 26. Each small block 15 having the lug 25 and the hole 26 is formed with a mold in a manner to have a curvature fitting the curvature radius of each part of the head. The small blocks 15 having different curvatures corresponding to the parts of the head are connected with each other to form the shock-absorbing liner 12 having curvatures fitting the parts of the head.