This trick only applies to Vice City and San Andreas. There is a way to destroy a helicopter in one shot with a sniper rifle. When you have an opportunity, if you have a sniper rifle equipped, zoom in on the helicopter and aim so your cross hair is on the spot where the blades meet the top of the helicopter and fire. The helicopter should lose control and begin descending until it crashes. It's quite easy to do in both games but you must be more precise with your shot in San Andreas.
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