Low intensity impacts can reduce the structural integrity of an expanded polystyrene safety helmet by the formation of damage in the foam. This reduces the ability of the foam to protect the user under impact conditions. In these experiments, the introduction of a rubber inter-layer that acts as a cushioning layer to protect the polystyrene shell during light and intermediate impacts was evaluated. The evaluation was conducted with a dual hammer impact tester, which was constructed for this purpose. Safety helmet cross sections were simulated by two inch square test specimens. The dual hammer impact testing identified a damage threshold energy above which damage was evident. The introduction of the soft rubber inter-layer between the foam and outer hard shell of these specimens increased the impact loading required to damage the foam by 30%, while the amount of energy transmitted actually increased. Further work is being done on perforated rubber systems that will look at damage and energy transmission in these alternative constructions.