The Zora Tunic allows you to breathe underwater. It is mostly used in conjunction with the Iron Boots and is essential when exploring the Water Temple.

Additionally, this tunic protects you from the cold of the sea.

 

The breastplate and shoulder protectors of this armor are made of leather that has been stiffened by being boiled in oil. The rest of the armor is made of softer and more flexible materials.

Notes: Resistance: Cold