IOT made the present generation to connect with the different network of devices for exchanging of the data. Nowadays it had made compulsion on wearing the helmet while riding. In our paper we introduce a helmet which is made smart using the latest IOT technologies. The papers’ main objective is to build a safety system that is integrated with the smart helmet and intelligent bike which reduce the chances of two-wheeler accident and drunk drive cases. The pressure sensor check whether the person is wearing helmet or not. Alcohol sensors (Gas sensor) which is installed at the bottom of the helmet detect the alcoholic content in riders’ breath. If the rider is not wearing the helmet or if there is any alcohol content found in rider’s breath, the bike remains off. The bike will start if and only if the rider wears the helmet provided with no alcoholic content present. When the rider crashes, helmet hits the ground, sensors detect the motion of helmet and reports the occurrence of an accident. It sends information of corresponding location and message to the registered number through GPS & GSM module respectively. And along with it we are implementing cooling system inside the helmet which would help the rider to stay cool during the climatic changes which in turn reduces the irritation that is created from the helmet.