Ethereal Helm helm_ethereal

What it is for

Armor piece for the Head slot. Requires level 82 to equip.

Adds 27 defense. Has 2 card slot(s). EXP gained +8%.

Part of the Ethereal Veil set (11 pieces). With 2 pieces: Damage taken from Ghost element −15%. With 4 pieces: Chance to cast a Holy strike on attack 6%, Flee +10.

Sells to an NPC for about 1,237,525 gold. Weighs 62 of your carry capacity — and weight is what stops drops once the bag fills up.

The best source is Lament, at 0.24% per kill. Another 3 monsters also drop it. You can farm it at Bone Steppe.