It enables the crafting of two types of heavy armor, Imperial armor and steel armor, as well as steel weapons. Steel Smithing is the first perk in the Smithing skill's perk tree, and can be unlocked at the start of the game.
The ore types necessary to make steel are also very common, with hundreds of ore veins for each vein locations are detailed on the separate pages for iron ore and corundum ore.
Although most of these are owned, befriending the blacksmith may make it possible to freely take the ingots. Only locations containing multiple steel ingots are included in the following list. There are a total of 44 steel ingots available in game, mostly at blacksmith shops. In addition to the following guaranteed sources, the best random locations are: