Comfort padding and a helmet comprising the comfort padding

A comfort padding, configured to be attached at an innermost surface of a helmet, which is facing a wearer's head, for providing a sliding movement in the comfort padding in response to an oblique force applied to the helmet in use is provided. The comfort padding comprises a layer of membrane material provided closer to the helmet than a layer of stretchable fabric or nonwoven material, and between the two layers there is a layer of open cell polymer foam, the membrane layer has a low friction surface allowing for a sliding movement between the layer of open cell polymer foam and the membrane material. A helmet comprising the comfort padding.