The impact when a motorcyclist involves in a high-speed accident without wearing a helmet is very dangerous and can cause fatality. Wearing a helmet can reduce shock from the impact and may save a life. There are many countries enforcing a regulation that requires the motorcycle's rider to wear a helmet when riding on their motorcycle, Malaysia is an example. A smart helmet is a special idea which makes motorcycle driving safer than before. This is implemented using GSM and GPS technology. The working of this smart helmet is very simple, vibration sensors are placed in different places of helmet where the probability of hitting is more which are connected to microcontroller board. So when the rider crashes and the helmet hit the ground, these sensors sense and gives to the microcontroller board, then controller extract GPS data using the GPS module that is interfaced to it. When the data exceeds minimum stress limit then GSM module automatically sends message to ambulance or family members. It also has an alcohol detector sensor which detects whether the person is drunk and switches off the engine if the sensor output is high.