water is not soft.... speed of the boat as well as the skier, catching an edge etc all compound the potential for trauma and the g's or force. I think its up to the individual. if you want to wear a helmet or have your kids wear a helmet that is great! waiting around for a sport specific helmet is not an option for us. Ask around, look at what others are doing and make a decision based on that. example, it is mandatory to wear a helmet for jump, however, there is no company that makes a waterski jump helmet. have fun!