This document summarizes a major project report submitted by Abhilash Dandotiya and Sarthak Agrawal for their Bachelor's degree in Electronics and Communication Engineering. The project is titled "SMART HELMET" and aims to design a helmet that can autonomously detect accidents using a transmitter and receiver circuit along with a microcontroller. The microcontroller used is an ATMEGA 8 chip. The project involves designing printed circuit boards for the transmitter and receiver, interfacing a GSM module, and programming the microcontroller with C language to send SMS messages in the event of an accident detection.