Viking Helm

The Viking Helm is a Helm-class piece of armor found in Golden Sun: The Lost Age and Golden Sun: Dark Dawn.

Basic Description by Game
The Viking Helm increases the wearer's base Defense by 30 points, and it increases the wearer’s Mercury Resistance by 30 points. It is bought for 4000 coins while its resale value is 3000 coins.

In The Lost Age, it is found in a treasure chest in Champa, hidden in the center of a circle of stone near the town's entrance and accessible only by casting the Reveal Psynergy at the stones to reveal the chest. It can be equipped by Felix and Piers, and Isaac and Garet once they join the party. In Dark Dawn, it is found in a treasure chest in the Harapa Ruins, and can be equipped by Matthew, Tyrell and Eoleo.

Analysis
The Viking Helm can first be found when you first enter Champa, which can happen as soon as you get the Lemurian Ship to explore the Great Eastern Sea with, and at that point it is an excellent piece of armor for either of your warrior Adepts to equip, especially Felix due to his lack of natural Mercury resistance. It should be equipped before considering shopping at Champa, and before going to the dungeon Aqua Rock which has a lot of enemies that are Mercury-based. It's also especially useful in the boss battle against Poseidon, whose attacks are mostly water-based. However, much more preferable equipment becomes available once the player reaches Lemuria's Lucky Medal Fountain.

In Dark Dawn, the Viking Helm is available fairly early, and is immediately useful. The boss of the Harapa Ruins is the Mercury aligned Ice Queen, and thus the Mercury Resistance helps whichever Adept equips it. In this case, Tyrell can do well with it; since his Mars Psynergy exploits the Ice Queen's weakness, increasing his Mercury Resistance helps him endure the Ice Queen's powerful attacks. It will remain useful for some time due to the high defensive boost, but will likely be replaced once the player gains the Sailing Ship.