I figured there might be some paddlers lurking within the climbing forum .....
So, I've moved houses and realized that the kayaking helmet I bought a few years ago is still in my possession... which is unfortunate, because I got out of kayaking before ever using it. It literally has never been worn... the tags and original packaging are still attached to it. It's a WRSI (Whitewater Research and Safety Institute) Current Kayak helmet, bright yellow, and it's a M/L size. It has pads and such inside for adjusting the fit of the helmet.
Asking $40 for it... I payed $70, and looking around on the internet, seems to retail around $80. Link to craigslist post with pics: http://lexington.craigslist.org/spo/2843451392.html