Among the various new and returning armor sets in The Legend of Zelda: Tears of the Kingdom, there is one in particular that should be a priority to obtain. After the Upheaval, many new threats to Hyrule have appeared, threats which Link needs protection against if he is to overcome them. Fortunately, even though TOTK's Upheaval has degraded most of Hyrule's weapons, the kingdom's armor is in far better condition.
Armor in Tears of the Kingdom can be found in various ways. It can be bought in shops, given to Link as a side quest reward, or even uncovered as treasure in underground caves. Just like in Breath of the Wild, each set carries its own effects, with bonuses available for many upgraded sets as well. For example, a twice-upgraded set of Flamebreaker armor will not only provide heat resistance, but immunity to being set on fire. Similarly, the upgraded Glide armor will negate impact damage when falling. But as useful as these are, there is another TOTK armor set that is undoubtedly better to aim for first.
The Depths armor is a new set for Tears of the Kingdom, designed to shield Link against Gloom with its signature Gloom resistance trait. Gloom is found everywhere in the Depths, and attempting to navigate around it can be almost impossible at times. However, this armor makes patches of Gloom far less of a barrier. While Gloom would normally break Link's hearts, the Depths armor will take this damage instead and even passively regenerate over time. Additionally, visiting the Great Fairies of Hyrule to upgrade the set will give it a bonus effect of Gloom Attack Resist, protecting Link against the health-sapping attacks of Gloom-shrouded monsters.
In order to find the Depths armor, Link must search for the various Bargainer Statues found scattered across the Depths. If this proves difficult, the player can exchange Poes for a Statue's location from the Bargainer statue found aboveground in Lookout Landing. With each Statue found, the number of available items to buy from them increases, and pieces of the Depths armor are unlocked with the second, fourth, and sixth Bargainer Statues met out of a total of seven. Naturally, the price also increases, so that the Tunic of the Depths costs 150 Poes, the Gaiters 200 Poes, and the Hood completes the set at a cost of 300 Poes.
Although it may be difficult for some players to complete the Depths armor set early on in Tears of the Kingdom, even one or two pieces of this armor will make facing Gloom that much easier. However, players will still need to move quickly before the Gloom overwhelms the armor; resistance is not the same as immunity, after all. But even so, considering just how much time and health Gloom can cost even a cautious player, taking the time to seek out a Bargainer Statue or two is well worth the investment.
Choosing the right armor is crucial to surviving the many dangers of Hyrule, whether they be environmental or otherwise. But the Gloom which fills the Depths is particularly frustrating, both as an environmental hazard and as something which makes monster attacks that much worse. As a result, it is clear that obtaining the Depths armor should be one of every Tears of the Kingdom player's first priorities if they want to properly explore this new aspect of Hyrule.