A liner system for an energy absorbing helmet, the liner system being interposed between an incident surface that receives an impacting force and a mass to be protected from at least some of the impacting force, the liner system having at least some energy absorbing modules having the characteristic of reversion after impact to or towards an un-deflected configuration, at least some energy absorbing modules being attached to the incident surface, at least some energy absorbing modules being interconnected with an adjacent energy absorbing module, characterized in that at least some the energy absorbing modules are interconnected with one or more adjacent modules by living hinges for affording mutual support and providing predictable placement in relation to the helmet, the energy absorbing modules having: an upper energy absorbing section having: an upper basal layer, one or more energy absorbing units that extend from the upper basal layer, each energy absorbing units being provided with: a flexible side wall that bends in response to impact and springs back to an un-deflected configuration in further response to impacting forces, the side wall extending from the upper basal layer, the one or more energy absorbing units at least partially absorbing energy generated by an impacting object by the flexible side wall bending inwardly or outwardly without rupture; a lower compliant section having: an innermost layer of the lower compliant section, the innermost layer being basal and interfacing with the upper energy absorbing section a tiered arrangement of layers, the tiered arrangement including: a radially outermost layer that cooperates with and lies inside a periphery of the lower compliant section, one or more radially intermediate layers extending from and within the outermost layer and the innermost layer extending radially from and within an intermediate layer, the layers in the tiered arrangement being relatively compliant and cooperate at least partially in a telescoping manner in response to a force transmitted across the lower compliant section, thereby providing a comfortable yet firm fit of the energy absorbing modules to the mass to be protected from at least some of the impacting force. an upper energy absorbing section having: an upper basal layer, one or more energy absorbing units that extend from the upper basal layer, each energy absorbing units being provided with: a flexible side wall that bends in response to impact and springs back to an un-deflected configuration in further response to impacting forces, the side wall extending from the upper basal layer, the one or more energy absorbing units at least partially absorbing energy generated by an impacting object by the flexible side wall bending inwardly or outwardly without rupture; an upper basal layer, one or more energy absorbing units that extend from the upper basal layer, each energy absorbing units being provided with: a flexible side wall that bends in response to impact and springs back to an un-deflected configuration in further response to impacting forces, the side wall extending from the upper basal layer, the one or more energy absorbing units at least partially absorbing energy generated by an impacting object by the flexible side wall bending inwardly or outwardly without rupture; a lower compliant section having: an innermost layer of the lower compliant section, the innermost layer being basal and interfacing with the upper energy absorbing section a tiered arrangement of layers, the tiered arrangement including: a radially outermost layer that cooperates with and lies inside a periphery of the lower compliant section, one or more radially intermediate layers extending from and within the outermost layer and the innermost layer extending radially from and within an intermediate layer, the layers in the tiered arrangement being relatively compliant and cooperate at least partially in a telescoping manner in response to a force transmitted across the lower compliant section, thereby providing a comfortable yet firm fit of the energy absorbing modules to the mass to be protected from at least some of the impacting force. an innermost layer of the lower compliant section, the innermost layer being basal and interfacing with the upper energy absorbing section a tiered arrangement of layers, the tiered arrangement including: a radially outermost layer that cooperates with and lies inside a periphery of the lower compliant section, one or more radially intermediate layers extending from and within the outermost layer and the innermost layer extending radially from and within an intermediate layer, one or more radially intermediate layers extending from and within the outermost layer and the innermost layer extending radially from and within an intermediate layer, the layers in the tiered arrangement being relatively compliant and cooperate at least partially in a telescoping manner in response to a force transmitted across the lower compliant section, thereby providing a comfortable yet firm fit of the energy absorbing modules to the mass to be protected from at least some of the impacting force.