Pearl is a crafting component in The Witcher 3: Wild Hunt. It is not needed to craft anything but can be dismantled into powdered pearl.

It can be obtained by dismantling the junk items shell and gold pearl necklace, found as both random and guaranteed loot in many places, or purchased from the following merchants:

• All armorers and blacksmiths, except the one at Ardaiso Quarry
• Armors and weapons merchants in Nilfgaardian Army Group 'Center' Camp
• Merchant in the boatyard south of Refugees' Camp
• Merchant at Calveit Watchtower
• Merchant at Coast of Wrecks
• Merchant in Ursten
• Merchant by the road west of White Eagle Fort
• Merchant at the sawmill northeast of Rannvaig
• Merchant at the Isolated Hut on Hindarsfjall
• Merchant in Mohrin Village
• Merchant in Stacheier
• Ofieri merchant at Upper Mill

Notes

• Harvesting pearls is one way a player can exploit the game for crowns. As shells are very cheap, a player can buy them, have them dismantled, then sell the pearl for a profit. The tax collector mentions this as one way of exploiting taxes.