Normal Helms

Tarnhelm - If you happen to think it is at lower levels +1 to any or all skills and 25-50% magic find +75% gold find is going to be pretty much among the best choices you can put on for that purpose before you can get your hands on upgrades afterward.

Duskdeep - At level 17, 45-60 defense from a helm alone is really a noticeable amount, +15% all resistances and 7 flat physical damage reduction just adds value for this item that has also a fascinating +8 max dmg which makes it a useful option for melee builds in early stages until you can put on a Lore runeword or better options.

Undead Crown - Good cheap lv29 helm suited mostly for Necromancers having +3 Skeleton Mastery, but it's also good on the mercenary in early stages for the life leech and 50% poison resist + half freeze duration, combined with decent defense amounts.

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Exceptional Helms

Blackhorn's Face - Becomes available at lvl41, providing 20% slow to focus on, Prevent Monster Heal, +20 Lightning absorb, and +15% lightning resist rich in defense, it's really a nice budget defensive helm for you personally or your merc whenever facing a Boss with dangerous lightning damage (Diablo or Mephisto for instance)

Crown Of Thieves - Very popular lv49 helm selection for gold find builds but in addition for mercenaries, much more in need of life leech having 9-12%, high dexterity with +25 and survivability boost with +33% fire resist, +50 life and +35 mana too.

Peasant Crown - Pretty easy budget helm offered by level 29 with +1 to any or all skills, 15% faster run/walk, +6-12 replenish life, and +20 to both Vitality and Energy. However, isn't very popular because of Lore runeword being simple to obtain and giving similar otherwise better stats for many builds.

Elite Helms

Andariel's Visage - Most popular helm option for endgame mercenaries, suggested in many build guides and for good reasons, high defense, +2 to any or all skills, 20% increased attack speed, 8/10% life stolen per hit, +25-30 Strength, +70 poison resist and +10% max poison resistance in the cost of -30% fire resistance (usually negated with a Ral rune or perhaps a Jewel with fire res along with other stats). It isn't budgeted at the very start from the ladder and you'll surely prosper even without really wanting it, however with some patience its cost falls down afterward and you might get your hands on the non-eth one for any reasonable price.

Crown of Ages - Same can probably be said about this amazing device, the greater time will spread the ladder the less it will cost, however with low rolls obviously as for any good rolled one price will raise considerably. It is Indestructible, gives +1 to any or all skills, and lower physical damage by 10-15%, +20-30% all resistances, and +30% faster hit recovery also it can spawn with one to two sockets to help customize it with runes or jewels.