How To Find Corrupted Gear
Corrupted gear can be discovered throughout the game world, though its appearance is somewhat random. Here’s how to find corrupted gear:

Vaal Side Areas: Look for Vaal side areas in maps, which are special locations with guaranteed corrupted items. These areas are randomly generated and can yield corrupted gear or gems.
Random Drops: Corrupted items can drop randomly from monsters, chests, or as rewards from various game activities. Explore areas and complete content to increase your chances of encountering corrupted gear.
What Are Corrupted Gems?
Corrupted Gems are skill gems that have been corrupted and come with unique properties or enhancements. Here’s what you need to know about them:

Corruption Effects: Corrupted gems cannot be further modified or altered. They may provide additional functionality or change the skill's behavior in a significant way. For example, a corrupted Ice Shot skill gem might become Vaal Ice Shot, which includes additional effects like summoning Mirage Sharpshooters.
Unique Modifiers: Corrupted gems can offer powerful effects that are not available with regular skill gems, adding variety and potential power to your character’s build.
Summary
Corrupted gear and gems in Path of Exile add an extra layer of complexity and excitement to the game. Here’s a quick recap:

Corruption makes items unmodifiable and introduces randomness in their attributes.
Vaal Orbs and Altars of Corruption are tools to corrupt gear, each with its own risks and rewards.
Corrupted Gear can be found in Vaal side areas and through random drops.
Corrupted Gems provide unique modifications to skills, enhancing or altering their effects.
By understanding these aspects of corruption, you can better manage your loot, take advantage of the unique properties of corrupted items, and potentially discover powerful enhancements for your character in Path of Exile.

The link (https://www.mmoexp.com/Path-of-exile/Currency.html) leads to additional details about the game.