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From Diablo Wiki
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Wishful Essence is the [[Hell]] quality legendary [[material]], created by salvaging [[magical]], [[rare]], [[set]], or [[legendary]] items found on the Inferno difficulty.
It can also be created by upgrading [[Shimmering Essence]], the [[Nightmare]] difficulty magical crafting material, and itself upgrades into [[Shimmering Exquisite Essence]], the [[Inferno]] quality magical crafting material.
Wishful Essence is a required material in all [[magical]], [[rare]], [[set]], and [[legendary]] Hell crafting recipes.
