How to Farm Subtle Essence in Diablo III
You won’t find any actual subtle essence while playing Diablo 3, instead you’ll farm magic quality gear, return to town and salvage it. Currently the ratio is 1 to 1, meaning you’ll get 1 Subtle Essence for every magic quality item you salvage.
One of the best ways to farm Subtle Essence is by repeating the first part of the Legacy of Cain quest lin in Act I. Do this by setting your quest in the menu screen and than enter the game. Immediately talk to Leah and run off to the cemetary. Head north with Leah and into Adria’s Hut. Go into the hidden cellar where you can immediately kill Captain Daltyn and loot a magic item. Leave the game ASAP and don’t forget to turn in the quest to get a extra ~60 gold.
You can repeat this quest about once a minute, while also collecting 12-14 Fallen Teeth per hour.