Name	Buy	Sell	Def	Apr	Who	Found	Purchased	Dropped By	Description	Cursed
Echoing Hat		3,300	25		Bianca, Flora, Daughter, Curer, Dancing Jewel, Farewell Crag, Healer, King Healer, King Slime, Magician, Metal Babble, Nereus, Slime	Evil Mountain	-	Evil Clown	When equipped, the spells in battle are cast twice.	No
Fur Hood	400	300	11		Father, Bianca, Flora, Son, Daughter, Blizzard Hawk, Kukkle, Magician, Nereus, Wyvern	-	Faerie Village(1), Reinhart(2), Granvania	Spiked Hare	-	No
Golden Tiara			45		Bianca, Flora, Daughter	Small Medals King	-	-	Reduces the susceptibility to sleep, death, illusion, and confusion spells.	No
Great Helm	20,000	15,000	45		Father, Son, Sancho, Pippin, Attackbot, Bomb Baby, Brownie, Centaurus, Dancing Needle, Dragon Pup, Drakee, Eigerhorn, Eliminator, Gigantes, Golem, Hellbattler, Baby Panther (Borongo), Killer Panther (Borongo), Lionex, Messala, Orc King, Puppet Man, Slime Knight, Soldier Bull, Springer	-	Shahanna	-	-	No
Hair Band	150	112	7		Bianca, Flora, Daughter	-	Alcapa(1)	-	-	No
Hat of Happiness		6,750	35		Bianca, Flora, Daughter, Sancho, Curer, Healer, Baby Panther (Borongo), Killer Panther (Borongo), King Healer, King Slime, Metal Babble, Slime	Granvania	-	-	Each step by the equipped member restores their MP by 1.	No
Hat of Wind	5,000	3,750	28		Bianca, Flora, Daughter, Big Eye, Blizzard Hawk, Bomb Baby, Curer, Dancing Needle, Dragon Pup, Drakee, Healer, King Healer, King Slime, Kukkle, Leaonar, Metal Babble, Minidemon, Slime, Wyvern, Yeti	Reinhart	Shahanna	Blizzard Hawk, Infernavis	When used as an item outside of battle, the party returns to the last town visited.	No
Helm of Wisdom	13,000	9,750	40		Father, Son, Pippin, Big Eye, Bomb Crag, Brownie, Eigerhorn, Eliminator, Gigantes, Golem, Great Dragon, Hork, Leaonar, Mad Dragon, Minidemon, Orc King, Puppet Man, Slime Knight, Soldier Bull, Yeti	-	El Heven, Faerie Village(2)	Moon Face	When equipped, it raises the member's intelligence by 15.	No
Iron Helm	1,100	825	16		Father, Henry, Son, Sancho, Pippin, Attackbot, Big Eye, Bomb Baby, Bomb Crag, Brownie, Centaurus, Dancing Needle, Drakee, Eigerhorn, Eliminator, Gigantes, Golem, Hellbattler, Hork, Baby Panther (Borongo), Killer Panther (Borongo), Leaonar, Lionex, Messala, Minidemon, Orc King, Puppet Man, Slime Knight, Soldier Bull, Springer, Yeti	Cave West of Kabochi, Volcano Cave	Alcapa(2), Kabochi, Port Selmi, Oracleberry, Ruraphin	-	-	No
Iron Mask	3,500	2,625	25		Father, Henry, Son, Pippin, Attackbot, Bomb Crag, Brownie, Centaurus, Eigerhorn, Eliminator, Gigantes, Golem, Hellbattler, Hork, Lionex, Messala, Orc King, Puppet Man, Slime Knight, Soldier Bull, Springer	Small Medals King	Ruraphin, Chizod, Granvania	Cursed Mask	-	No
King Metal Helm		22,500	70		Father, Bianca, Son, Sancho, Pippin, Attackbot, Bomb Crag, Brownie, Curer, Eigerhorn, Eliminator, Gigantes, Golem, Healer, Hellbattler, Hork, Baby Panther (Borongo), Killer Panther (Borongo), King Healer, King Slime, Lionex, Messala, Metal Babble, Orc King, Puppet Man, Slime Knight, Slime, Soldier Bull, Springer	Evil Mountain	-	-	-	No
Leather Hat	65	48	2		Father, Henry, Bianca, Flora, Son, Daughter, Sancho, Pippin, Attackbot, Big Eye, Blizzard Hawk, Bomb Baby, Bomb Crag, Brownie, Centaurus, Dancing Needle, Drakee, Eigerhorn, Eliminator, Gigantes, Golem, Hellbattler, Hork, Baby Panther (Borongo), Killer Panther (Borongo), Kukkle, Leaonar, Lionex, Magician, Messala, Minidemon, Nereus, Orc King, Puppet Man, Slime Knight, Soldier Bull, Springer, Wyvern, Yeti	Santa Rosa, Kabochi	Mountain Village	Horned Rabbit, Blaze Lizard	-	No
Pointed Hat	70	52	3		Sancho, Blizzard Hawk, Curer, Dragon Pup, Great Dragon, Healer, King Healer, King Slime, Kukkle, Mad Dragon, Metal Babble, Slime, Wyvern	-	Oracleberry	-	-	No
Satan Helm		6,375	30		Attackbot, Bomb Crag, Golem, Hellbattler, Hork, Lionex, Magician, Messala, Nereus, Puppet Man, Springer	Cave to El Heven	-	Satan Helm	-	No
Shell Hat	150	112	7		Curer, Dragon Pup, Healer, King Healer, King Slime, Metal Babble, Slime	Reinhart	Reinhart(2)	Nereus	-	No
Silk Hat	2,000	1,500	20		Sancho, Blizzard Hawk, Curer, Dancing Jewel, Dragon Pup, Farewell Crag, Great Dragon, Healer, King Healer, King Slime, Kukkle, Mad Dragon, Magician, Metal Babble, Nereus, Slime, Wyvern	-	Salabona, Telepador	Blizag, Ghost Captain	-	No
Silk Veil			30		Bianca, Flora	Mountain Village	-	-	-	No
Silver Barrette	450	337	14		Bianca, Flora, Daughter	Oracleberry, Salabona	Salabona	-	-	No
Sun Crown			60		Father	Evil Mountain	-	-	Unknown	No
Wooden Hat	120	90	6		Father, Henry, Sancho, Pippin, Attackbot, Big Eye, Bomb Baby, Bomb Crag, Brownie, Centaurus, Dancing Needle, Drakee, Eigerhorn, Eliminator, Gigantes, Golem, Hellbattler, Hork, Baby Panther (Borongo), Killer Panther (Borongo), Leaonar, Lionex, Messala, Minidemon, Orc King, Puppet Man, Slime Knight, Soldier Bull, Springer, Yeti	-	Alcapa, Oracleberry	Dancing Needle	-	No
Zenithian Helm			50		Son	Telepador	-	-	-	No

Thanks to John on the forums for all of the info on this page.