Teardrop Helm

Modifies armor class by -50 continuous.
Modifies damage roll by 1 continuous.
Modifies hit roll by 1 continuous.

Bases: 9-12
Levels: 48-50
Weight: 15
Area: Downward Spiral (Map)
Mob: Sad Man

pp Mudman (hidden), then go s, quaff and follow the spiral down towards the bottom:

d
n e s d
n e s s d
n e s d
n e s d
n e s d d d

There you'll find the Sad Man, a level 50ish mob who holds the helm. There's some closed doors along the way, so keep pass door up. Also, the Backbiting Daggers like to splat lowheroes, so sneak/move/invis is your friend.