In The Burning Crusade it is item level 136 and requires level 70. In Wrath of the Lich King it is item level 136, requires level 70 and sells to vendors for 1c. In MoP Classic it is item level 136, requires level 70 and sells to vendors for 1c.
Read from the World of Warcraft client build files.
How Merciless Gladiator's Mail Helm Compares
Who It Suits
Mail is the armor type Evoker, Hunter and Shaman wear. With Agility or Intellect, Merciless Gladiator's Mail Helm suits Beast Mastery, Marksmanship and Survival Hunter; Elemental, Enhancement and Restoration Shaman; Devastation, Preservation and Augmentation Evoker.
Similar Items
The 10 items nearest to Merciless Gladiator's Mail Helm (item level 32) in item level among Armor > Mail, Head slot, from item level 30 to 35.
Items Numbered Next to Merciless Gladiator's Mail Helm
Blizzard numbers items as they are created, so the named items next to ID 32011 (32006 to 32016) were usually added in the same batch as Merciless Gladiator's Mail Helm: the same quest line, zone, vendor or reward set.