In this study, the strain energy density, stress and deformation behaviors have been analyzed as functions of a thickness and a force area of protective helmets with and without an extruder on the top of the shell structure using the finite element method. The strain energy density in which is related to the absorption capacity of an impact energy transfer is one of a key element of the helmet safety. The FEM analyzed results show that when the impulsive force of 4,540N is applied on the top surface of the helmets, the maximum stress is linearly reduced for an increased area of impact forces. But, the maximum strain energy density has been reduced for the increased force area. The reduced strain energy density may increase the impulsive forces transferred to the head and neck of helmet wearers, which may decrease the impact energy absorption safety of the helmets. In thus, it is safer design of the helmet in which has an extruded structure on the summit surface, but the modified helmet may decrease the impact energy absorption capacity.