Teardrop Helm

Modifies armor class by -50 continuous
Modifies damage roll by 1 continuous
Modifies hit roll by 1 continuous
Bases: 9-12
Levels: 45-51 (?)
Weight: 15
Area: Downward Spiral
Mob: Sad Man

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