Many of the best items in the early levels of the game can only be obtained by crafting them out of materials dropped throughout the game.  Combining the low level materials through transmutation allows you to build the higher level materials.  It takes three of any given material to manufacture the next highest level.

The Spiritstone set requires a level 70 character to craft.

In v 1.7 this level requirements seems no longer to exist.


Once completing Normal mode you may not be able to Transmute unless in HARDCORE mode.

Image Level Name Amount per complete set (in BI) First posible drop location 
Black iron
1 Black Iron 90 Black Iron Castle Valance
2 Dragolith 270 Black Iron Goblin Tunnels
Ancient crystal
3 Ancient Crystal 810 Black Iron Clockwork Dungeon
4 Voidstone 2,430 Black Iron

Mural Corridor

Wyrm's Nest

Eternal Battle

5 Spiritstone 7,290 Black Iron Spirit Temple