It is a variation of Scaled Armor, the difference being the left pauldron has a goat's skull fixed to it. The goat still has its horns, and its fur runs over the shoulder, and down to the waist section of the armor. There's also an armband added to the right arm. Further, this armor piece cannot be crafted, nor improved.
- Blacksmiths and general goods merchants.
- Found as random loot in chests or as a world item.
- Worn by bandits.
- Helvard, the housecarl of Siddgeir, Jarl of Falkreath
- Harrald, son of Laila Law-Giver, Jarl of Riften
- Hern at Half-Moon Mill
- Hrongar in Dragonsreach
- Vorstag in the Silver-Blood Inn in Markarth
- Even if the perk Advanced Armors is selected, (Requires Smithing skill at Level 50 or higher and Elven Smithing perk) Scaled Horn Armor still cannot be forged or improved.