Bike helmets must meet minimum standards of construction and materials design. This paper focuses on assessment of a helmet based on the shock absorbing test of CPSC’s standard. Computer simulation finite element model is an economical and time-efficient alternative to physical testing. By those compelling reasons, a finite element model of helmeted headform is constructed to serve for development of bicycle helmet technologies. This study performs finite element analyses of helmet impact tests using LS-DYNA software. The linear accelerations at center of gravity of the headform are measured in this simulation. This study implies that the numerical method is a practical approach to helmet design problems. Furthermore, the helmet test model proposed here has potential for guiding the future development of helmet technologies.