A force attenuating helmet construction including a rigid layer generally conforming to the wearer's head. A plurality of force absorbing and reacting portions extend from locations of the rigid layer such that, in response to an impact event experienced by the helmet, the absorptive and reactive forces minimize impact forces transferred to the user's head and spine. The helmet can include inner and outer rigid layers, or shells, and which are spatially supported by a plurality of force attenuating components.