Protective helmet (1) designed to be worn by a user and to protect the head (H) of the user during an impact. The protective helmet (1) comprises a rigid outer shell (6) and a comfort liner (10) having an inner surface (18), designed to be in contact with the user's head (H) when the helmet (1) is worn by the user, and an outer surface (20), opposite to the inner surface (18). The helmet (1) further comprises an impact absorbing liner (8) interposed between the rigid outer shell (6) and the comfort liner (10) and having an inner surface (22) facing the outer surface (20) of the comfort liner (10). The inner surface (22) of the impact absorbing liner (8) comprises at least one layer (36) made of an epoxy resin in contact with the comfort liner (10) in use.