Why is this so impossible to find?

I have checked every single store i can think of, I did the kill-reload glitch on each maybe...20 times.

Still nothing.

You will find various items with the enchantment eventually. Vendors rarely have any interesting magic items, and even when they do, they demand a steep price. (not that money is really an issue after about 7th level....)

Im level 50 with 38k after buying Markarth's house and Solitudes.

And I really hope so, This is the only enchantment I'd use for a helmet.

My Argonian is already enchanted with waterbreathing.

Out of curiousity, why do you need this enchantements? There are very few underwater areas to explore; for most of them you don't need waterbreathing. Why not put something more useful on your helmet? Roleplay reasons? Because otherwise it seems like a waste of slot.

I've only found it on artifacts which you can't disenchant. This is one of the things that sounded cool when I heard about it before the game came out but in play just ends up being both tedious and illogical. What I can't get someone to teach me the enchantment? Hey even if you have to unlock it yourself for some reason I can't find someone who knows it give him the materials have him enchant a helmet then disenchant it? Alchemy, what no one wrote this crap down over the last 10,000 years they have been practicing alchemy I have to test common ingredients to find out what they do?

Tedious to unlock, it is just a spreadhseet with an animation once you start making things(I thought spreadsheets were bad) and it just does not make much sense. A bit of a pity since I thought this was going to be awesomely fun, but it is just a boring way to make items.

Eh I found this loads of times on amulets in the general shops.

Go see Tolfdir at the College of Winterhold. He has it.

I already have Carry weight increase, Magic resistance, Muffle, Blocking increase, Health increase, Magicka increase.

Just want to go all-around in case I ever need water breathing.