The helm alone is very useful for low level players, considering it gives 2 very crucial resistances, as Fire Enchanted and Lightning Enchanted monsters can be dangerous early and later on in the game.
The items full potential is shown when 2 items are equipped, adding defense per level, making it a very useful helmet to have.
Defense: 25-45 (varies)
Defense: (27-223) - (47-243) (varies)
Required Level: 15
Required Strength: 55
Lightning Resist +30%
Fire Resist +30%
+ (2 Per Character Level) 2-198 Defense (Based On Character Level) (2 Items)