In Path of Exile Exalted Orb is arguably the most widespread currency and the one most commonly used to determine the value of certain items. While your average player might only think of them as currency, the more experienced (and wealthier) players can also use them to craft the most powerful rare items possible.
This method involves the simultaneous use of Eternal Orb and Exalted Orb and it requires a rare item with at least 3 “strong” affixes. By strong affixes I mean ones that are considered to be the best on the item type you're crafting (+Life, +Resists, +Armor/Energy Shield on body armors, for instance), and the best ones of their affix type. Most of the affixes are “tiered;” each affix tier has a maximum amount of stats that it can give, and the best ones can only spawn on high item level items. You can either get these base items by trading, as drops on high level maps, or you can craft them yourself starting from a white item, using Transmutation, Alteration, Regal and Scouring Orbs to get your 3 starting affixes.
If you have your starting rare, you can “snapshot” it with an Eternal Orb, and add more affixes to it with Exalted Orbs up to the point where you have 6 preferable mods on your item. If at any point you get a bad affix, you can roll your item back to the point when you used Eternal Orb on it, and start over. Ultimately, when you're satisfied with your affixes, you can fine-tune the numbers with Divine Orbs to get the maximum amount of stats possible.
Obviously, this method requires a good deal of Exalted and Eternal Orbs, and one might find this daunting at first. However on the one hand, the top-notch items that can be crafted this way can easily surpass the cost of the orbs in value, and on the other hand, our PoE shop is easily suited to supply the enterprising with all kinds of orbs, so there's no need to worry about how to get started.
Furthermore, if one spends a good deal of time in PoE Exalted Orb stockpiling is another thing to consider. I'm not talking about sitting on hundreds of them, but it is advisable to keep a couple in the stash at all times. That way, if someone was to offer an item on the trade channel at an abnormally low price (it does happen, more often than you would think!), you can jump on the offer and get it for a bargain immediately. There aren't many worse things for a player with trading on his mind than a missed opportunity.
At the end of the day, PoE Exalted Orbs are indispensable elements in the aspiring entrepreneur's toolkit, regardless of whether the main goal is to swoop in on good deals in game or to craft godlike items and reap the profits later.
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