Boots and Helm of Teleportation: Costs

[Anubis]

The boots of teleportation and the helm of teleportation do exactly the same thing. The descriptions are identical. Same caster levels on both. Same prerequisites. Both allow the user to use teleport three times a day as per the spell. Both take restricted slots. Basically, they're the same tiem in two different forms.

Why then do the boots of teleportation cost only 49,000 gp while the helm of teleportation costs 73,500 gp? Shouldn't they cost exactly the same seeing as everything about them is the same save for the type of item?

Even more befuddling is the fact that, when you create the item using the creation rules, you get a third number, that being 48,600 gp.

Anyone got any clue what crack has been smoked here? Or is there something I'm missing?

 

[Tarril Wolfeye]

Well, 49000 seems to just be the rounded number.
As for the higher cost of the helm, that's because of body slot affinities (p. 288 DMG):
Boots are good for movement, but when putting this power into a helmet, you have to pay 50% more, because that slot is usually used for mental improvement or ranged attacks.
As 50% of 49000 is 24500, the sum is exactly 73500.

 

[Tessarael]

Why then do the boots of teleportation cost only 49,000 gp while the helm of teleportation costs 73,500 gp? Shouldn't they cost exactly the same seeing as everything about them is the same save for the type of item?
[..]
Or is there something I'm missing?

Check the item slot affinity rules. I believe boots have are appropriate for movement, teleport, etc., whereas a helm is not. It's a 3.5E change from 3E.