|Steel Horned Helmet|
|Class: Heavy Armor, Helmet|
|Upgrade Material: Steel Ingot|
|Perk: Steel Smithing|
- Blacksmiths and general goods merchants.
- Found as random loot in chests or as a world item.
- Worn by bandit chiefs and hired thugs.
- Helm of Winterhold - A unique quest item.
It can be upgraded with a steel ingot at a workbench and also benefits from the Steel Smithing perk, which doubles the improvement.