For sale is a brand new Bern Watts helmet with the audio liner. Color is matte black, size is XL. This is the EPS model that meets the standards for action sports head protection... all the specs are here: (http://bernunlimited.com/shop/snow/men/watts.html). Only selling it because it doesn't fit my weird head quite like I had hoped. Retail price is $129 (backcountry.com is selling it for $119), I am selling for $75 shipped. PM or post with offers or questions.