There are five basic helmets which all offer the same bonuses and they are without magical properties, but they all look different. They all have a weight of 2 lbs and protect against critical hits. Bards, kensai, mages, sorcerers and thieves can't wear helmets. The horned helmet is for sale at many shops, while the other helmets are worn by specific NPCs. The value of a helmet is between 1-5 gold pieces.