The impact when a motor cyclist involves in a high-speed accident without wearing a helmet is very dangerous and can cause fatality. Wearing a helmet can reduce shock from the impact and may save a life. There are many countries enforcing a regulation that requires the motor cycle's rider to wear a helmet when riding on their motorcycle, Malaysia is an example. A smart helmet is a special idea which makes motor cycle driving safer than before. This is implemented using GPRS(IOT)and GPS technology. GPS data using the GPS module that is interfaced to it. The working of this smart helmet is very simple, vibration sensor and alcohol sensor placed in different places of helmet When the data exceeds minimum stress limit then GPRS module automatically sends message to ambulance or family members. It also has an alcohol detector sensor which detects whether the person is drunk and switches off the engine if the sensor output is high. Vehicle access only authorized person using Iris image using MATLAB. Unknown persons access to indicate the alarm and turn off vehicle. Key Word: Vibration Sensor, Alcohol Sensor, GPS, GPRS, Buzzer, Microcontroller