The Veil of Steel is a unique Spired Helm in Diablo II.
Veil of Steel gives a great boost to all resistances (the best out of all helms aside from Kira's Guardian) along with its high Defense. Similarly to its Diablo I incarnation, the Veil of Steel comes with the unusual disadvantage of reduced Light Radius. However, given the primarily well-lit areas of Diablo II, this is not much of a detriment, outside of the darkest dungeons.
Stats[]

Veil of Steel
Spired Helm
Defense: 396
Required Level: 73
Required Strength: 192
Durability: 60
+60% Enhanced Defense
+140 To Defense
All Resistances +50
+15 To Strength
+15 To Vitality
-4 To Light Radius
Normal Helms — Biggin's Bonnet (Cap) • Tarnhelm (Skull Cap) • Coif of Glory (Helm) • Duskdeep (Full Helm) • Howltusk (Great Helm) • The Face of Horror (Mask) • Undead Crown (Crown) • Wormskull (Bone Helm)
Exceptional Helms — Peasant Crown (War Hat) • Rockstopper (Sallet) • Stealskull (Casque) • Darksight Helm (Basinet) • Valkyrie Wing (Winged Helm) • Blackhorn's Face (Death Mask) • Crown of Thieves (Grand Crown) • Vampire Gaze (Grim Helm)
Elite Helms — Harlequin Crest (Shako) • Steel Shade (Armet) • Veil of Steel (Spired Helm) • Nightwing's Veil (Spired Helm) • Andariel's Visage (Demonhead) • Crown of Ages (Corona) • Giant Skull (Bone Visage)