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Giro based the design of its Dime kids' helmet on its adult helmet--the Quarter. The Dime is comprised of an ABS shell with impact-absorbing EPS foam inside. The interior padding can be adjusted to perfect the Dime's fit. The Dime also has eight air vents to cool Junior's head. The best part of the Giro Dime, however, is that it's completely at home on four wheels or two, so the only time your little ripper will take the Dime off will be bedtime. Oh, and dinner.