Arm:6, protection physical +2%
This Helmet is rare loot from the Minotaurs Boss Monsters The Horned Fox and very rare from The General Murius. Its price depends on the price of Nose Ring. Not as good as Dwarven Legs when it comes to blocking damage.
This helmet can block the same physical damage as Demon Helmet but only if you get physical hits of 205 or more, for that, the monster max melee should be 205x2 = 410 or more, wearing shield and other armors will reduce that damage so... you will have to fight stronger monsters to make your helmet block as good as demon helmet.