- Blacksmiths and General Goods Merchants.
- Found as random loot in chests or as a world item.
- Worn by Bandits.
- The Forgemaster's Fingers - Unique quest item.
This means the armor cannot be improved past flawless quality without boosting the Smithing skill over 100. This can be achieved by using enchanted items and/or blacksmithing potions to Fortify Smithing.