The absolute best for protection and comfort is the All-Stars MV400-Pro Series but the helmet itself costs almost as much as a full set of gear. The best value for protection and comfort for the money are these 3... Diamond Ix5, Schutt Air Maxx 2966 and the All-Star MVP2500 System 7. Following close behind with a little less protection but great comfort are the Easton Jen Schro, the Mizuno Samurai G4 and the Rawlings Velo. UA gear is made by All-Stars