Immortal King's Will has good Magic Find, making it useful for farming. It is aided by its two sockets: with two Ists, Immortal King's Will can hit 90% increased magic find, making it the second best in the game behind a Jeweler's Diadem/Tiara of Luck.
Magic Find aside, however, Immortal King's Will is an unremarkable Barbarian helm and easily outclassed by unique helms such as Arreat's Face or even good-quality rare helms. Arguably its strongest utility is for completing the set it belongs to, rather than standing on its own merits.
It is the only piece of its set that does not benefit from partial set bonuses.
Immortal King's Will
Required Level: 47
Required Strength: 65