Yngol Barrow is located slightly northeast of Windhelm. It is the legend that was first introduced in Morrowind, and it finally comes to fruition in Skyrim. The barrow itself is the tomb of Yngol, who died at the hands of the Sea-Ghosts many many years earlier.
To get to Yngol Barrow, exit Windhelm through the south gate, cross the bridge, then head Northeast along the eastern side of the river, passing a few farms, and eventually you will come across Yngol Barrow. The outside a shrine with a few items placed inside it. Among them is the book Yngol and the Sea-Ghosts
As you first enter the dungeon, a wisp of light hops out of a torch and begins to follow you. As you delve deeper, more and more wisps begin to follow you. Progressing further you find a puzzle room, containing the corpse of a Dead Scholar, who is holding the book Notes on Yngol Barrow. Of course, I'll let you solve the puzzle.
Near the end, there is a gate with an adept lock, and inside is treasure. Upon completing the door puzzle and entering the room, you will see a chest. Yngol's Shade is sitting directly behind it, and his spirit rises to defend it. Once defeated, his chest holds the treasure you surely came seeking. And the corpse still sitting in the chair is wearing the Helm of Yngol, which is Armor Rating 29 weight 8, value 565. And increases frost resistance by 30%.
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