Gear

==Best in Slot (BiS) Gear==
=== BiS on SS-SSS Tier ===
:For new players or those that has yet to craft new SSS Weapons and Gears, the below recommendations are still considered as BiS at SS tier even until SSS tier.
Best In Slot (BiS) Gears
Thanks to Zago.exe
The stats are rank in this order: 
 Atk > Crit chance > Crit damage > Skill damage > Attack speed
Gear 	Best in Slot 	Attributes/Stats
Staff 	Silver-plated Wand 	Atk, Skill Dmg, Crit Chance, Crit Dmg
Greatsword	Steel Sword 	Atk, Skill Dmg, Crit Chance, Crit Dmg
Dagger 	Mercenary's Dagger 	Atk, Skill Dmg, Crit Chance, Crit Dmg
Bow 	Light Bow 	Atk, Skill Dmg, Crit Chance, Crit Dmg
Helm 	Mage's Hat 	Def, HP, Crit Chance, Crit Dmg
Chest 	Leather Jacket 	Def, HP, Crit Chance, Crit Dmg
Boots 	Leather Boots 	Def, Crit Chance, Crit Dmg, Move Speed
Necklace 	Necklace Containing Mana	Atk, Def, Crit Chance, Crit Dmg
Ring 	Skull Ring 	Atk, Crit Chance, Crit Dmg, Cooldown Reduction
* The reason Necklace Containing Mana is better than the Fox Dog-tags is because of the 3k flat attack (at SS tier Lvl. 50), doesn't look like much but is a big part of your base attack.
=== BiS on SSS Tier (Skill Crit >= 100%)===
:Since the addition of SSS Gears, the chance to increase stat values to maximum has also opened up. Having said that, there have been ongoing community discussions regarding minor changes on BiS once your Critical rate (specifically the hidden Skill Crit Rate stat) goes beyond 100% on which any more addition (overcapping) does not give any more benefit.
Best In Slot with Crit Rate => 100%
Thanks to Zago.exe
 When your computed Skill crit rate is already at maximum (100%) then it is advisable to invest to Skill Damage instead to maximize power gains. This is usually true for end-game players who have already maxed out costumes, relics, masteries, skill runes, energy orb (RNG) and has good monster card deck.
:This is actually a complex topic to discuss since there are a lot of factors to consider when computing for Skill crit rate which includes those Crit rate gained from Ability of Transcendence (on top of other previously mentioned sources).
General Rule of Thumb: When to add more Skill Damage instead Crit chance
At Noble Lady's Necklace Lvl. 30 (S relic): Lv 50 main weapon = 15% skill crit chance Lv 60 main weapon = 18% skill crit chance Lv 70 main weapon = 21% skill crit chance Lv 80 main weapon = 24% skill crit chance Lv 90 main weapon = 27% skill crit chance Lv 100 main weapon = 30% skill crit chance- Take that number, add other Skill crit source (i.e. 5% Skill crit from mastery + energy orb (RNG) + 25% crit of main skill/runes, and then your Crit chance (from Character > Equipment main stat panel) without helm and chest. If you get 100% (or 120% w/ energy orb), then you can swap to Skill Damage-increasing equipment. Thanks to SparK & Caith
One sure-fire way to know when you are ready for the shift of BiS is to have BiS SSS Red Star Weapon at Lv 100 along side with other BiS SSS 3 Yellow Star / 1 Red Star Shoes/Necklace/Ring gear at high level (or Lv 100). By this time, the gear Crit stat is surely high enough and you have 4/5 slots of Transcendence Abilities for additional Crit roll.
 When Skill Crit Rate => 100%
Gear 	Best in Slot 	Attributes/Stats
Helm 	Knight's Helmet	Def, HP, Skill Dmg, Crit Dmg
Chest	Steel Armor 	Def, HP, Skill Dmg, Crit Dmg
==Introduction to SSS Gears==
In Patch 1.2.60, SSS Gears and Transcendence system have been introduced to the game which promise more possibilities and build varieties. This new gear system is so vast that we expect gear farming to take several months up to a year for F2P players just to completely max out every gear/tier/transcendence there is -- more than enough for everyone to be pre-occupied not only in key farming but also with gear farming from now on.
===With regards to Best in Slot (BiS):===
Since there is no change to the base stats of gears, the current BiS are still considered to be the best and are recommended for upgrading to SSS tier and transcending to higher levels/tier.
===How to get SSS gear and transcended SSS gear:===
Currently, the only known way to acquire SSS gear is via Upgrade process wherein you will be needing 4 SS gear of same equipment type to produce the SSS gear of that equipment (e.g. 4 SS Sword to 1 SSS Sword).
There is also the new Transcendence (or Star) system for SSS gear wherein you will need a specific no. of SS gear of same equipment type to produce the transcended SSS gear of that equipment.
 Upgrading requirements for SSS Gear
Tier 	No. of SS gear you need	Total no. of SS gear you need	Max level of gear	Total scrolls required to max level
SSS (no star) 	4 	4 	60 	21,275
SSS and 1 star 	+2 	6 	70 	36,575
SSS Gear and 2 star 	+3 	9 	80 	54,275
SSS Gear and 3 star 	+5 	14 	90 	74,375
SSS Gear and 4 star ( 1 red star)	+8 	22 	100 	96,875
===Ability of Transcendence:===
This new feature will be available to all SSS gear and no. of transcendence ability slots depends on the star level of the gear.
The transcendence ability are considered to be additional stat buffs and class (quality) highly depends on acquired ability tier (e.g. from C-SSS class). 
 - Stats are given randomly via RNG mechanics thru rolls similar to Monster Card mechanics, but with improved rates based on gear's star level.- Roll tokens (or dice) can be acquired thru Equipment Dungeon Lvl 16-30.
Here you can see how many transcendence ability or stat buffs you can put on SSS gear.
Tier 	No. of Transcendence Ability
SSS (no star) 	1
SSS and 1 star 	2
SSS Gear and 2 star 	3
SSS Gear and 3 star 	4
SSS Gear and 4 star ( 1 red star)	5
Below is the table of Stats provided by Ability of Transcendence, and corresponding class chance rate per gear star level.
Ability of Transcendence
Thanks to RyuJin
===Blacksmith of Transcendence:===
Another gear system that have been introduced is the Blacksmith of Transcendence system which requires the SSS tier of the 3 different gear variety of same equipment type (e.g. for Sword you need SSS Steel Sword, SSS Light Sword and SSS Barbarian's Sword) to get specific Transcendent Buffs based on the total level of the 3 SSS gear. 
 Note: You won't lose any SSS gear when unlocking Blacksmith of Transcendence via pressing the Unlock button.
For example: Looking at the picture below, you will see 3 different Daggers all at level 60. Since the total level is 180 then the Level 60, 120 and 180 Transcendent Buffs have been unlocked.
Blacksmith of Transcendence screenshot
Thanks to Edenlight
Credits
Edenlight
Nate
Zago.exe
Ryujin