Helm of Valor

Helm of Valor is part of the Warrior-aimed Battlegear of Valor set, the Dungeon Set 1 gear set.

Source
This item drops from Darkmaster Gandling in Scholomance.

As a quest objective
This item is an objective of Saving the Best for Last.

Please see the Dungeon Set 2 page for a walkthrough on upgrading your Set 1 pieces to Set 2.