This is the highest luck helm you can get in Ultima Online. It has the ability to be enhanced with spined leather too for 290 luck.

Shard Bound
Hit Point Increase 5
Hit Point Regeneration 4
Luck 250
Lower Mana Cost 8%
Mage Armor

Physical Resist 15%
Fire Resist 15%
Cold Resist 15%
Poison Resist 15%
Energy Resist 15%