Is your interest in creating Divines Helmets in Path of Exile 3.23 ready to take you to the next level? The following guide will provide you with a straightforward method of creating lucrative helmets with a 90% Cost & Reservation Multiplier (RMR) before they become Legacy items. This strategy works well in either the standard league or the latest challenge league.

• Step 1: Create a Low-Level Character
• Step 2: Obtain Unique Helmets
• Step 3: Targeting Heat Shiver
• Step 4: Exploring Vaal Implicit Corruptions
• Step 5: Low-Level Unique Helmets
• Step 6: Ancient Orbs for Efficiency
• Step 7: Double Corrupt for Profit
• Step 8: Profit Calculation

↖ Step 1: Create a Low-Level Character

Start by creating a level two character.

We'll use this character's item level to determine the item level of the unique helmets we acquire later.

You can choose any class, as the class doesn't matter for this method.

↖ Step 2: Obtain Unique Helmets

In the next step, head to your hideout and obtain unique helmets by using divination cards.

Cards such as Dre's Scorn can provide unique helmets without specifying their item level, meaning they will match the level of your character (level two in this case).

↖ Step 3: Targeting Heat Shiver

The primary unique helmet we're after is Heat Shiver.

By using this method, you reduce the pool of possible unique helmets, increasing your chances of obtaining Heat Shiver significantly.

Normally, it takes 219 ancient orbs on average to hit Heat Shiver, but with this method, it becomes much more efficient.

↖ Step 4: Exploring Vaal Implicit Corruptions

Now, let's talk about Vaal Implicits. These corruptions have item level requirements, and here's the key: some of them require as low as item level one.

Among these, the Socketed Skill Gems Get a 90% Cost and Reservation Multiplier is what we're aiming for.

By ensuring the Heat Shiver is below item level 20, we increase the odds of getting this powerful corruption.

↖ Step 5: Low-Level Unique Helmets

Unique helmets you acquire this way will have an item level matching your character's level (two in our case).

This means you can reliably find Heat Shiver with an item level below 20, giving you a great shot at the 90% RMR corruption.

↖ Step 6: Ancient Orbs for Efficiency

Use ancient orbs on the unique helmets you've obtained.

The reduced pool of possible uniques, combined with low item levels, makes it much easier to hit Heat Shiver.

On average, this method costs significantly fewer ancient orbs compared to random orb use.

↖ Step 7: Double Corrupt for Profit

Once you have your low-level Heat Shiver, take it to the Locus of Corruption.

Use the Vaal Orb to double corrupt the helmet. With a 1 in 3.5 chance of getting the 90% RMR, you're on the path to substantial profit.

↖ Step 8: Profit Calculation

Considering the cost of ancient orbs and the expected returns from double corrupting, this method can yield impressive profits.

Even if you don't hit the 90% RMR every time, the average returns are substantial, making this a worthwhile venture.

Following these straightforward steps will allow you to make valuable Divine Helmets with a 90% Cost & Reservation Multiplier, before they become Legacy items. Keep an eye out for the materials you require in Path of Exile 3.23, and get ready to boost your poe currency gains!