The Helmet of Opposite Alignment, is a cursed helmet. When equipped, it inverts the wearer's alignment. This happens on both the ethical scale and the moral scale - Evil-aligned characters will become Good on equip while Lawful characters will become Chaotic and vice versa, but characters who are Neutral on one scale will remain Neutral on that scale. As such, True Neutral characters will experience no change in alignment. As a cursed item, the helm can only be removed with a Remove Curse spell.
Although it seems like a useless item at a glance, it can be used to allow the wearer to equip alignment-restricted gear that would normally be out of their grasp such as Twinkle +3, one of Drizzt's scimitars which can only be used with a Good alignment. It can also allow a character with the ability to equip helmets to be used in a party of the opposite alignment, eg Kagain or Shar-Teel in a Good party, Coran or Kivan in an Evil party.
|“||The cursed Helm of Opposite Alignment is a truly fearsome item. As its name suggests, it has the power to alter the fundamental ethical framework, nay, the very identity of anyone unlucky enough to wear it. It can ruin homes, friendships, even entire cities or nations. Should the legions of evil ever force one onto the head of a benevolent solar, the multiverse, as we know it, will surely meet an abrupt and painful end.||”|