Fin gleam is a unique glass helm which can be found at any level, very useful to a low level character, although it is obviously a very unattractive piece of kit if you don't like glass armor.

To find fin gleam, head west from anvil until you reach the waterfront. There should be a small island a few yards from the shore, most likely populated by numerous mudcrabs, use your map and you will see the small island just offshore. Head onto this island and go to its west side, then into the water.

Follow the slope of the island right down the the sea bed, and you will find a skeleton not far from the island, nestled between some large rocks. On top of this skeleton is Fin Gleam. To make things easier, equip something with a nighteye enchantment or a spell and look around without moving just below the surface until you can make out the skeleton. Don't be discouraged if it take you a while to find it. Oh and make sure to grab the nirnroot that is on the island.

NOTE: Fin Gleam is blessed with the following enchantments:

water breathing
night eye
detect life 20 feet