DISCLAIMER: Always keep empty space in your inventory at all times, especially when you're about to receive an item, and make sure that you are not overweight. The ExperienceRO team will not be held responsible for any losses due to users' own actions. It is players' responsibility to read the Rules and Regulations and the Warnings.
Gibbet Card is dropped by Gibbet (100.00%), which is found in nif_fild01 (10) and the Endless Tower [Fl:86] (10).
It is compounded to headgear and provides +5 MDEF. However, the card will not work if the headgear is refined past +5. Players can use the De-refiner to bring down the refinement level.