Exalted Orbs are rare currency items that can be dropped by slain monsters, chests, and destructible containers. They also drop from Arcanist's Strongboxes and doing beastcrafting recipe, etc. There is a not-profitable vendor recipe to acquire Exalted Orbs by downgrading Mirror of Kalandra, the rarest currency of the game.

However, players can also obtain Exalted Orbs indirectly from vendor recipe by acquiring Exalted Shard, and then combine the shard into an poe orbs. However, that vendor recipe may be not profitable either, since the ingredients were Influenced item, which may worth more than the value of Exalted Shards in trade leagues.