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I can't be the first, and I'm sure there'll be some Karen's, but here goes.
Last summer, I saw a Shoei Neotec 2 at Nault's in a color I liked and at a good, no sales tax, price. I normally wear a size M in Shoei. This was a Small, but it felt really good...
...in the store.
As I rode it more, it was definitely too small around my forehead and temples, throbbing headaches. It wasn't like too-tight cheek pads that will break-in. I tried compressing the EPS with my thumb and a spoon, no real difference.
Saturday, I got more aggressive. There's a 20 MM difference in circumference between a M and S, divide by PI and 2 and a 3MM shave will match a medium. I marked the hotspots with stickers on the outside of the helmet, removed the lining an used a curve rasp to start trimming away material. I went slowly, taking a little at a time from the forehead/temple line down into the cheeks. I'm sure I removed less than 3MM. I put the lining back in and wore it for 30 minutes. The difference was amazing.
Pulled the liner out again and sanded everything smooth, blew out all the particles and dust, and wiped it down. I was concerned about the exposed EPS degrading, so I masked everything off and rattled canned the inside in black. After letting it dry, and the fumes to dissipate, I reassembled and put 120 pain free miles on it this weekend.
I'm sure I voided the warranty, and I'd never sell it, but it now fits perfectly.
Someone HAS to have done this before.