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See http://forums.diii.net/showthread.php?t=706097
'''Helm (110%)''' - 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 ArtificerArtisan's/Jeweler'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.
* 75%: 3 Socketed Helm with 3 Perfect Topaz or Ist Runes. You can use a plain helm with 3 sockets and possibly bonus skills for a Druid or Barbarian. Another option is to find a magical one, "Artisan's" is a prefix that gives 3 sockets, but no +MF suffixes are found on normal helms. However if you can find an Artisan's with a nice suffix (of the whale?) it would be 3 sockets with a big suffix bonus. Also, the "Jeweler's" affix adds up to 4 sockets, but helms have a maximum of 3, so it leads to 3 sockets as well.
'''Armor (148%''') - 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.
* 148%: Skullder's Ire (52-123%, 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(see also the passage about Tal's belt for further details), but extremely hard to find.
* 100%: Wealth Rune Word Armor (Beats 4[s] armor due to other bonuses, mainly 300% gold.)
* 100%-96%: Four-socketed Armor with 4 Ist Runes or perfect Topazes. The best possible would be a Jeweler's Armor of the ________. Four sockets, and pick a suffix, such as whale.
