The canadian army are here in Perris training, they have these nice looking carbon fibre helmets with wire mesh by the ears which I guess is for hearing each other yelling and screaming at each other, i'll look tomorrow to see where they are from.
I'll add a little to what hook2roo said. We just got our Rok helmets, so we haven't been jumping them long, but they are very comfortable and our Oakleys fit easily and comfortably under the helmet. We like them better than anything else we've used. And the customer service from Cookie was great. Sharon RedLine
I used a kayaking helmet during the Australian 36 way week.
Sarge (who was on the 100 way record) was using and recommending a gath RV helmet with the full visor, on the basis that during a full wrap, fabric and lines might be held away from your face. He said this was indeed the case during a wrap on a training jump for the 36 way.
I've since bought a gath RV but am not that keen on the minimal eva-type foam padding. I'm thinking of buying one of the d3o beanies to rip out the fancy foam and install it in the helmet.
From what I remember, a significant number (but not a majority) of jumpers on the Australian 36 way were wearing no helmet.