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Contact the organizer of the track event you're planning to attend. Locally in the Bay Area, Hooked on Driving has helmets available to rent and TrackMasters Racing has helmets you can borrow at no charge. Hopefully you have similar options in your area.
There's the obvious - check with friends, family, and fellow RLers. But as Alan said, many of the groups/organizations that run DEs offer loaner helmets, primarily for newbies. The sport/hobby benefits by having a healthy community out there that can fill up all the slots at an event, driving down the average cost per driver.
If you know who you plan on running with your first time, contact them and ask if they provide loaner helmets for newbies - it's not an unusual request.
If none of that works, I'd also check with the dealer you plan on buying from and see if you could try a helmet before buying. This would be more unusual, but I know someone that bought a less inexpensive helmet, used it in their first DE, then returned it for credit toward a more expensive one with the same dealer.
getting the correct fit on your head is huge. I checked with my local PCA region for race shops they have relationships with. I found out that I don't fit Bell helmets, but Simpson fits really well. I spent $295 for the plain white one and never got a tired neck in 2 different DE's. at that shop, lighter was going to jump to $795, so the price goes up fast.
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