Crystal Helm

Blood of the Sea
Price: 24,000 gp
Body Slot: Head
Caster Level: 5th
Weight: 3 lbs.
Aura: Faint transmutation

This clear, spherical helm resembles a giant bowl the wearer inverts over his head. Donning or removing the crystal helm requires a standard action, as an invisible magical film stretches across the opening of the bowl. If a creature dons a crystal helm on land, it immediately fills with salt water. If a creature dons a crystal helm underwater, it immediately fills with air. So long as the bearer can breathe water or air, respectively, the crystal helm allows the wearer to breathe normally. The contents of a crystal helm constantly replenish and do not leak out of the bowl. A creature that dons the crystal helm without knowing its power may be in for a shock.

Requirements: Craft Wondrous Item, air breathing, water breathing
Cost to Create: 12,000 gp