The material below is Open Game Content from a 3PP Source
Helm of Comprehend Languages and Read Magic
Aura faint divination; CL 4th
Slot head; Price 5,200 gp; Weight 3 lbs.
Appearing as a normal helmet, a helm of comprehend languages and read magic grants its wearer the ability to understand the spoken words of any creature and to read text in any language and any magical writing. The wearer gains a +5 competence bonus on Linguistics checks to understand messages written in incomplete, archaic, or exotic forms. Note that understanding a magical text does not necessarily imply spell use.
Requirements Craft Wondrous Item, comprehend languages, read magic; Cost 2,600 gp