An impact absorbing protective cap includes a rigid shell which fits on the head of the wearer. The shell is generally hemispherical in shape and terminates in a peripheral edge which defines an open space. An attenuator band is mounted to the inner surface of the shell generally at the peripheral edge for distributing lateral impact forces striking the outer surface of the shell. The attenuator band is made of flexible hard material and is in corrugated form with a series of undulations alternately disposed toward and away from the inner surface of the shell.