Bandit Scalps are a miscellaneous item in Baldur's Gate. They are most notably dropped by members of the Black Talons - human Bandits, in other words. They are also sometimes found on a few Hobgoblins who are likely affiliated with the Chill, as well as a few freelance NPCs such as Teyngan and his comrades at Fisherman's Lake.
They don't have any particular use, other than to be sold as trophies. Aside from junk merchants commonly offering 25 each, the protagonist may find a member of the Flaming Fist named Officer Vai at the Jovial Juggler in Beregost who will purchase them at 50 each, but only between Chapter 3 and Chapter 5. As they are weightless and stackable up to 10, each dedicated inventory slot is potentially worth 500 gold - a substantial sum when compared to most other items scavenged in-game.
|“||This is the scalp of a bandit. Perhaps worth more to the right person.||”|