While various third-party websites offer Exalted Orbs for sale with real currency, this practice is strictly forbidden by Grinding Gear Games (GGG). How to farm exalted orbs? - Forum - Path of Exile
: Most players obtain Exalted Orbs by selling valuable gear or smaller currencies (like Chaos Orbs) to other players via the official Path of Exile Trade website. 2. Prohibited Real-Money Trading (RMT)
: They drop randomly from monsters, chests, and bosses, starting at monster level 35.
The is a rare currency item primarily used to add a random "affix" (property) to a rare-quality item that does not already have a full set of six. Because of this high-end crafting utility, it serves as a "gold standard" for trading between players.