This paper presents the stress and deformation behaviors using the finite element method as a function of the thickness of the helmets without the bead frames on the top of the shell structure. The helmet that would provide head and neck protections without causing discomfort to the user when it was worn for long periods of time should be manufactured for increasing the safety and impact energy absorption. The FEM computed results show that when the impulsive force is applied on the top surface of a helmet, the maximum stress and strain have been occurred around the position of an applied impact force, which may lead to the initial failure on the top surface of the helmet shell. As the helmet thickness is decreased from 4mm to 2mm, the impact energy absorbing rate is radically increased, and the maximum stress of the helmet is increased over the tensile strength, 54.3MPa of the thermoplastic material. Thus, the top surface of the helmet should be supported by a bead frame and increased thickness of the shell structure.