Pearl is a crafting component in The Witcher 3: Wild Hunt but it is not needed to craft anything. However, it can be dismantled into powdered pearl.
Notes
- Harvesting pearls is one way a player can exploit the game for crowns. As shells are very cheap, a player can buy them, have them dismantled, then sell the pearl for a profit. The tax collector mentions this as one way of exploiting taxes.