The Close Helmet is a mid ranked heavy armor helm in Final Fantasy XII that boosts the wearer's magickal defense by 23 (Zodiac) or 19 (original) and Strength by 5. It is metallic for the purposes of the Magnetize debuff present in the boss battles against Vinuskar and Ultima.
It is found as a treasure in Dalmasca Estersand's The Yoma (the east and north; 75% chance to appear, 20% chance for gil, 50% chance the item treasure is Close Helmet without the Diamond Armlet equipped ). It is rarely stolen from the Zombie Lord.
In the updated Zodiac versions, the Close Helmet is sold for 4900 gil in Mt Bur-Omisace. It is found as a treasure in Barheim Passage's The Zeviah Span (90% chance to appear, 50% chance for gil, 50% chance the item treasure is the Close Helmet without the Diamond Armlet equipped), and Paramina Rift's Icebound Flow (75% chance to appear, 50% chance for gil, 50% chance the item treasure is the Close Helmet without the Diamond Armlet equipped), as well as in Trial Mode Stage 75 with the Diamond Armlet equipped. It is still rarely stolen from the Zombie Lord.
Close Helmet is a mid level helm giving 23 or 19 Magick Resist depending on version and 5 Strength. The strength bonuses make heavy armor ideal for frontline fighters, and the Close Helmet is a good helm to equip over any inferior equipment the player may have on anyone who attacks physically, although a gun-wielder does not benefit from the strength-boost.
In the Zodiac versions, Uhlan, Knight, Time Battlemage, and Foebreaker can equip it, and so it is only useful to buy if the player has chosen these License Boards for the party. In The Zodiac Age versions, after fighting Belias the player can choose two License Boards per party member and so more characters can benefit from heavy armor, as it is usually a good idea to match jobs that use different types of armor to bolster light armor jobs' strength, and to give more durability to spellcasters.
One may want to skip Close Helmet in favor of the Bone Helm available concurrently (original) or nigh concurrently (Zodiac) from the shops.