Refining Hammer+

Refining Hammer+ is a transformation item in Sword Art Online: Integral Factor.

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Details
Special material used to transform weapons and armor.

Used for transforming weapons and armor from two-starred to three-starred equipment.

How to get
It's a rare drop item obtained from any monster. Drop rate is higher for Dungeon monsters and floor bosses.

Certain subquests have this item as a first-time completion reward item.

It's obtainable in Daily Dungeons under Equipment Transformation Version.