Keep killing crabs
They'll drop 'em when they are dead (sometimes) or you can try pickpocketing them from them as you fight them.
I swam around the port of Brimloch Roon every time I went back to town during quests and set the spawn rate to high. Every time I got three I'd sell 'em to Buckly and re-set my spawn rate to normal as I headed back out for adventuring.
By the time I got to the Underwater City, I had helms and breathers enough for everyone.
Moni
P.S. Welcome to the Forum!
[This message has been edited by Moni (edited 05-08-2001).]