• Cowl of the Absolute
• Item Level 226Disenchants into:
  [Abyss Crystal]: 1-2
• Binds when equipped
  
• Cloth
• Head
• 256 Armor
• +72 Stamina
  +91 Intellect
  +57 Spirit
• Durability 60 / 60
• Requires Level 80
• Equip: Improves hit rating by 86.
  Equip: Increases spell power by 133.
• 
• Sell Price: 6 63 33

Source

This item drops from Auriaya in the 25-man version of Ulduar.

Patch changes

• Patch 3.1.0 (14-Apr-2009): Added. 
  

External links

• Battle.net (EU)
• Wowhead
• Thottbot
• WoWDB