- Given to the Dragonborn by Tonilia if they become a member of the Thieves Guild.
- Another full set can be found in the training room area of the guild. It rests on the tables and cupboards of the Ragged Flagon - Cistern and respawns eventually. Since they keep respawning, they can be sold for an infinite amount of septims.
- An additional pair of boots and gloves can be located around the beds in the Cistern.
The Thieves Guild boots can be upgraded at a workbench with leather and the Arcane Blacksmith perk, however they do not benefit from any Smithing perks. 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.
Wearing this piece of armor grants the following skill bonuses:
- Fortify Pickpocket: 15 points
After completing the quest "Scoundrel's Folly" without killing Gulum-Ei, the opportunity for Tonilia to upgrade one piece of the armor opens up. Upgrading the boots increases the Fortify Pickpocket enchantment to 25 points.