what item did you use to learn the muffle enchantment I have like 3 or 4 items that have the enchantment on them but non will let me break them down to learn the enchantment

Just grab one generic boots with Muffle on from various blacksmiths or perhaps some ring or amulet from Radient Raimen in Solitude.

took me 25-30 tries of killing the blacksmith in solitude and reloading and then suddenly the water-breathing helmet appeared, then right afterward, muffle boots. cha ching.

ok so I just haven't had the luch to find that item yet that can be broken down.

Are you sure you don't already know the muffle enchantment? The only time I have ever not been able to disenchant an item has been when it was an enchantment that I already knew.