To analyze the impulsive response of a motorcycle helmet, a simulation is performed using the finite element method. Based upon the simulation result, an equivalent one degree of freedom vibrational system is adapted, and transient impulsive responses are analysed to investigate the influence of engineering parameters such as damping, natural frequency, and impact velocity on the impulsive response of the helmet. Maximum gravitational acceleration reduces as the damping factor value increases. When the damping factor value is around 0.6 or larger, the maximum acceleration does not change. With respect to the natural frequency and the impact velocity, it increases linearly. The relationship between head injury criterion(HIC) and maximum gravitational acceleration is also presented. The scheme of this study is expected to be utilized to economize the design process of high quality motorcycle helmets.