There's certainly no shortage of "smart" helmets on the market, especially where Bluetooth is concerned. But we always feel obligated to write up as much traffic safety equipment as we can, particularly when there are people out there using computers and GPS units while on the road.
The latest example of fortified headgear is the "BlueBike" Votronic, which Engadget describes as a "modular communication system" that can be built into any helmet to listen to MP3s or talk on the phone, either by Bluetooth or wired connection.
The only thing we find slightly disturbing is the way it's embedded in the back of helmet, as pictured here. It kind of reminds us of the head plugs in The Matrix.