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"A precious blue gem mined from natural rock formations. Sapphires contain the very essence of ice. They've been known to fetch a high price since ancient times."
Sapphire is a material found in Breath of the Wild. It can be obtained from miscellaneous Chests in the game, from mining Rare Ore Deposits, and it is also a common drop from the overworld boss, Stone Talus (Rare). It is required if Link wants to purchase the Sapphire Circlet from Fashion Passion in Gerudo Town, since 3 are necessary in the manufacture. Alternatively, they can be sold to shop-vendors such as Beedle for 260 Rupees each.