A 56-month survey of 36 hospitalized patients injured while surfing off Oahu, Hawaii, indicated that 34% of the injuries involved the head and spine. Bodysurfing involves a considerable risk of craniospinal injury if the head is driven into the sand. The most frequent injury in surfboarding is being hit by a loose board. Risk of injury in surfboarding is approximately one per 17,500 surfing days--an incidence far below most sports.
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Robert H. Allen (1977) studied this question.