It can spawn randomly in most household containers, such as end tables and dressers and it is also commonly found in dungeons.
- Three can be stolen from Farengar's table in Dragonsreach.
- Another three can be found in Farengar's library in Dragonsreach.
- Two can be stolen from the table with the map in the Castle Dour.
- Six can be stolen from the Arcanaeum at the College of Winterhold.
- A few can be found in the Falkreath Sanctuary.
- A dozen can be found in Calcelmo's Tower in Understone Keep.
A roll of paper can be used at the Atronach Forge to make the following scrolls:
- During the Thieves Guild quest "Hard Answers" you need a roll of paper and Charcoal to complete the quest.