The company Feher Helmets, developed a helmet that cools the incoming air, to relieve motorcyclists at high temperatures.
The embodiment uses a seat cooling apparatus, used in luxury cars like Rolls-Royce and Ferrari. The thermoelectric device is positioned at the rear of the helmet, and the power assistance from the bike is cooled on one side and heated on the other. Is probably a Peltier cooler.
Currently helmet is available for purchase in the United States, priced at $ 550. More information here.