The wearer of this helmet can see underwater. Drawing the small lenses
in compartments on either side into position before the wearer’s eyes
activates the visual properties of the helm, allowing her to see five
times farther than water and light conditions would allow for normal
human vision. (Weeds, obstructions, and the like block vision in the
usual manner.) If the command word
is spoken, the helm of underwater action creates a globe of air around
the wearer’s head and maintains it until the command word is spoken
again, enabling her to breathe freely.
Obviously useful on the Elemental Plane of Water, but it works on Limbo too.
Sources: DMG, d20 SRD, Planes of Chaos
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