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→Highest Possible Magic Find
Mercs MF counts for things they kill, and adds to your own. So if you have 300% and your merc has 200%, for merc kills you'll have 500% effective MF. Your kills will just be your MF though, so there's no point in putting MF on your merc unless you let them kill things.
'''A Merc's maximum MF is''': The Act Three Mercs can have the highest MF. Six socketed sword (180%), shield (75%), helm (80110%), and armor (147%) on an Act Three Merc for another 482512% at most, and for things the Merc killed that would add to your total. Act Three mercs can't get enough strength to equip 4-socket shields (156 Str Monarch is the lightest) without adding Str from other equipment. So while 100% from 4 Ists in a shield is possible, they can't equip that with the other max MF stuff.
A more realistic and easily-obtained total for a Merc is a168a 168%. This is just a 4topaz armor and 3topaz helm, with their normal weapon.
These items are basically impossible to get a hold of, especially the quantity of Ist Runes (#24) needed, but it's a dream list. Don't even consider putting an Ist into Helm or Armor. Perfect Topazes are far far more common, and only 1% less than an Ist. If you get an Ist, save it for a Shield or weapon, or RuneWords, where there is no other way to add MF other than jewels, which add 15% at most.
'''Helm (80110%)''' - All figures with a socketed item use Ist for 25%. Substitute a perfect topaz at 24% in all cases for actual use, you'll never have so many Ist that you use one for just 1% more MF, when Ist are so valuable to trade and are the only way to add MF to shields or weapons. MF Jewels are much harder to find than perfect topaz, and add less, so they aren't options for headgear.
* 110%: Magical Artificer's Tiara of Luck (3 sockets + 26-35%)
* 100%: Magical Fortuitous Circlet of Luck (50%) + 2 sockets.
* 80%: Griswold's Valor (20-30%) + two sockets. (Item has sockets inherently.)
* 75%: Harlequin Crest (50%), or Tarnhelm (25-50%), or Stealskull (30-50%) + 1 socket.
'''Armor (149148%''') - All figures with socketed armor use an Ist Rune for 25% for the maximum possible value. Substitute a perfect topaz at 24% in all cases for actual use, you'll never have so many Ist that you use one for just 1% more MF, when Ist are so valuable to trade and are the only way to add MF to shields or weapons. MF Jewels are much harder to find than perfect topaz, and add less, so they aren't options for armor.
* 149148%: Skullder's Ire (52.5-124123%, 1.25% per Clvl, 42 minimum) +1 socket, at Clvl 99. 147% for Mercs, since they max at lvl 98.
* 113%: Tal Rasha's Guardianship (88%) +1 socket. The best bonuses of any MF armor, but extremely hard to find.
* 100%: Wealth Rune Word Armor (Beats 4[s] armor due to other bonuses, mainly 300% gold.)
'''Ring (40%)''' - Feel free to wear two of these.
* 40%: Fortuitous Ring of Luck.
* 32%: Rare Rings (No longer possible, only from v1.08 rings.)
'''Charms (280%)'''
* 40%: Gheed's Fortune (20-40%)* 7%: Small Charms. Equip up to 40 of them, but you'd be unable to pick anything up. 36 (252%) you would have room for a Cube to put things into. 35 (245%) for a cube and keys for locked chests. 30 (210%) for a Cube and space for one 3x2 item. If you are going this into +MF, probably easier to have a friend play and pick stuff up for both of you while you kill. It's better to have a 5% mf charm with hps or resistance, etc than a 7% with no other bonus, in most cases.
=Maximum possible Magic Find=
