Helmet of Fin Gleam
I know others may have submited this but this is more detailed.
First travel to anvil (far west of the world map) and west on the coast you'll find an island . Around the middle of it you'll find a rock . From there look around West-ish, out to sea . Walk forward and swim down into the bottom and follow the ground until you reach a skeleton . The helmet is there. Its powers are night vision, water breathing and detect life 20 ft.
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