The drop level of Exalted Orb is 35. An Exalted Orb is a currency item that can be used to enhance a piece of rare equipment with a new random affix.
Exalted Orbs are extremely rare currency items that can be dropped by slain monsters, chests, and destructible containers. They also drop from Arcanist's Strongboxes.
Exalted Orbs can also be obtained by combining 20 Exalted Shards. A full set of rare Shaper items or a full set of rare Elder items can be vendored for 2 Exalted Shards, or 4 Exalted Shards if all of the items are unidentified. The only other known way to obtain exalted orbs through vendor recipes is via a very unprofitable vendor recipe where the player trades a Mirror of Kalandra for two Exalted Orbs, five Regal Orbs and one Divine Orb.