|Class: Heavy Armor, Helmet|
|Upgrade Material: Steel Ingot|
|Perk: Steel Smithing|
It is a full-face variant of the Imperial Helmet, but is relatively rare and can only be found in three locations.
- Shrine of Talos - From Autumnwatch Tower, head east up the mountain side and past Froki's Shack, eventually an unmarked Shrine of Talos will be found. This helmet will respawn at this shrine after one or two weeks.
- Kilkreath Temple - Just inside the entrance to the temple located beneath the Statue to Meridia. Found beside an Imperial Desecrated Corpse. This helmet is only accessible after level 12 is achieved because this is the level required to start "The Break of Dawn". This item does not respawn.
- East Empire Company Warehouse - During the Thieves Guild quest, "Scoundrel's Folly", in the last room where Gulum-Ei is confronted for the second time. Found on the second shelf directly next to the first short staircase and just under the second short staircase, sitting next to a piece of Imperial Light Armor.
The Imperial Helmet requires a Smithing level of 20 and the Steel Smithing perk to forge. It can be upgraded with a Steel Ingot at a workbench, and also benefits from the Steel Smithing perk, which doubles the improvement.
- It largely resembles the Imperial Horseman Helmet from The Elder Scrolls IV: Oblivion and the Corinthian style of helmets from ancient Greece.