

There's a list of locations in that linked article, or you can just kill giants, if you've got the levels for it. Giant's Toes boost the potion's profitability by a crazy amount. Now, for profit purposes, you'll want to throw a Giant's Toe into the mix. When shopping, look for Blisterwort as well, although be careful of side effects from various ingredient mixes - which ones are dangerous is left as an exercise to the reader. Don't forget to check the alchemy shops in Whiterun and other major towns, as there's plenty of these low-level ingredients on offer, and once you have some alchemy ranks you can easily profit by crafting them into potions. Mix these three things together, and you'll have a Restore Health potion.

Wheat - which you can find as large bushels in the farms surrounding Whiterun, as well as some other farm locations in the plains west of Whiterun.You can make these by the truckload with ingredients around Whiterun.

One of the easiest and most useful potions to make is Restore Health.
