ok some discussion first. i have done a number of tailors and lots of smiths with powerhour. im doing one now without powerhour and i learned something interesting that applies to all of us now. when doing oil cloths as a tailor you can run those to 99.6 at which point the chance of success is 100% and gain is impossible. now at 99.5 the chance of success is 99.9% and i get a tenth after 125 oil cloths. this applies to all skills. you can count on a gain after around 125 successes. now as to how that applies here. smithing at 106 puts you into 99% range for plate gorgets and i GAINED A TENTH THERE after a number of gorgets( way less than 100) i was making iron ex sets while working my 115 smith. now since noticing GOOD GAINS on elbows, helms and legs at 105 i have revised my method to gm a smith considerably. (i have 25 gm smiths, btw, so i have done this often) considering my past experience and noting ingot useage and number of ingots required per item, i think this method will work for best ingot useage. FINAL NUMBERS: daggers from 30 to 44 maces from 44 to 48 cutlasses from 48 to 60 krysses from 60 to 68 short spears from 68 to 83 plate gorgets from 83 to 94 plate gloves from 94 to 97 plate elbows from 98 to gm. past gm: plate elbows from 100 to 116.2 NO HIGHER! plate legs from 116.2 TO 118.6 NO HIGHER! plate tunics from 118.6 to 120. i had tremendous gains from 110 to 115 making plate elbows ONLY. the chance of success to make a plate elbow at 115.0 is 97.4% and i gained well, better than oil cloths for tailoring. this pegs the high end of elbows and legs at 99.8% chance of success. that is how i am able to peg the transition points. if i gain great at 97% chance of success im gonna gain great at 99.6% chance of success. i have verifed this over and over before. now im not sure that making something near 99% chance of success below skill of 90 is good because you can gain faster on a harder cheap ingot item below 90 smith skill. but past gm, you only have high ingot items to work with and the worst one, plate tunics, burns much more ingots than elbows so it is feasable to run elbows to the limit. YOU WILL SAVE A TON OF INGOTS THAT WAY. the gains from 50 to 100 are valid as they are a good trade off between difficulty and ingot burn. now as for numbers: my character is Joe Noob from AOL Legends shard. he is part of the hog family there. i posted below that i was all over the map in ingot useage as i was doing plate chests from 100 to 105 and many legs and tunics to 110. if you use the above method, you definately will beat these numbers: 100 to 105, all plate tunics burned 34k ingots. 105 to 110, making all plate types burned 34870 ingots. 110 to 115, making ELBOWS ONLY burned 26750 ingots. total ingots burned from 100 to 115 was 95620 ingots. when i finally get that 120 scroll i will post how i did there. well my 26th gm smith on AOL Legends had these numbers and i used the EXACT guide as listed above: ingots burned from 30 real to 50 real was 1500. ingots burned from 50 real to 70 real was 3900 ingots burned from 70 real to 85 real was 6500 ingots burned from 85 real to 90 real was 6400 ingots burned from 90 real to 95 real was 9800 ingots burned from 95 real to 97.4 real was 8200 ingots burned from 97.4 real to gm was 9800 total ingots burned from 30 to gm was 46100 total ingots burned from 50 to gm was 44600. the floor fell out of my gains at 95.0 i have some opinions on this. first of all plate helms are not needed at all as they give a poor return on ingots vs the other items. plate gorgets and gloves are very similar and plate elbows are a good jump in difficulty and in ingots burned. you can reliably gm from 95 making elbows but at a higher cost in ingots. i burned 28100 ingots from 30 to 95 and then burned 18000 ingots from 95 to gm. the guide listed above will work but if you panic, then start making elbows. i would suggest following it and make a bag of elbows if you are not gaining. at 97, just switch to elbows and tough it out. please INCLUDE the ingots burned from 100 to 115 in the faq also. this guide is finished now. good luck to you all! i hope this guide helps.