As a crucial part of head protection equipment, research on the material and structural application of helmet liners has always been a hot topic in the field of helmet manufacturing. This paper aims to introduce the most common helmet liner materials, including traditional polystyrene, polyethylene, polypropylene, and others, as well as emerging materials such as anisotropic materials, and polymer nanocomposites. In addition, the design principles of helmet liner structure are discussed, including the evolution of multi-layer structure, integration of geometric irregular bubbles, etc., to enhance energy absorption capacity. Advanced manufacturing processes such as additive manufacturing technology are introduced to fabricate complex structures. Finally, the application of biomimetic structures in helmet liner design is explored. For example, the structure of biological tissue can be used to design a helmet liner structure with superior energy absorption performance. On this basis, the idea of bionic structures is extended to the combination of plant stalks and animal skeletal structures, and additive manufacturing technology is used to significantly reduce energy loss during elastic yield energy absorption, thus designing a reusable helmet. This provides a promising research direction for future helmet liner materials and structural applications.