Umbra Cowl

The Umbra Cowl is a hat that was introduced in Golden Sun: Dark Dawn. It is one piece of the Umbra Gear, a plot-important set of equipment needed in order to enter Apollo Sanctum.

Basic Description by Game
The Umbra Cowl increases the wearer's Defense by 35 points. It also increases the wearer's Venus and Jupiter Resistance by 20 points each. Because the Umbra Cowl is necessary for completion of the game, it cannot be bought or sold.

The Umbra Cowl is located within Lonely Island Ruins. To retrieve it, the player must solve a puzzle involving a Slap clown that displays different emotions. Despite being a Hat-class item, the Umbra Cowl, like all pieces of the Umbra Gear, is limited to Sveta.

Analysis
The Umbra Cowl is one of the strongest pieces of headwear available to Sveta. Other pieces of headwear are either unavailable before the final boss or are cursed. The Umbra Cowl, like all other parts of the Umbra Gear, grants Sveta higher resistance, which, when combined with the Umbra Cowl's high Defense, provides her with great durability. As an end-game piece of equipment, the Umbra Cowl is one of the best pieces of equipment for Sveta, which is fortunate when considering that the Umbra Cowl is required in order to enter the final dungeon.

Trivia

 * Although it can't be bought or sold without the use of a hacking device, the Umbra Cowl has been programmed with a purchase price of 5500 coins.