iLounger Jesse has informed us about snowboard/ski helmets by Giro with built-in headphones and cable for use with iPod.
“The Audio Series helmets feature TuneUps earpads, a premium-quality set of specially designed headphones that are built seamlessly into the earpads so you can dial in your favorite sounds anywhere on the hill without the hassels of earbuds or extra cords.
Just plug in youyour player and go.” We Googled several online retailers and the Fuse helmet can be had for about $155, the Nine.9 helmet for about $135 and the Nine.9 MX helmet for about $125.