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With the changes introduced in Path of Exile patch 3.25, many players have been debating how much total physical damage shift is possible under the current rules. After the sweeping nerfs to "damage taken as" mechanics, there's been some confusion about how these modifiers interact with monster damage conversion and whether it's still possible to fully convert physical hit damage to other damage types POE currency.

The short answer? Yes, in patch 3.26, it's once again possible to reach 100% physical hit damage taken as other damage types, but the setup is far from ideal and requires precise itemization. This article will break down the mechanics behind "damage taken as," how it interacts with monster damage conversion, and the exact gear needed to reach 100% conversion.

Damage Taken As vs. Monster Damage Conversion

First, let's clear up a common misconception. Monster damage conversion and damage taken as are multiplicative, not additive. This is because they operate at two separate stages of the hit damage calculation.

 Monster damage conversion acts as an offensive modifier for the monster, determining how much of their damage is converted before it hits the player.

 Damage taken as acts as a defensive modifier for your character, shifting the damage after it has already been calculated and passed through avoidance layers like evasion or dodge.

Examples of Monster Damage Conversion:

 Elementalist's Shaper of Flames (converts physical damage to fire on ignited enemies).

 Count's Binding (often seen on mercenaries this league).

 Pyroshock Clasp and other similar unique effects.

Examples of Damage Taken As:

 Lightning Coil (50% of physical hit damage taken as lightning).

 Dawnbreaker (shifts physical damage to fire).

How They Interact

Final Thoughts

The return of 100% physical damage taken as other types in patch 3.26 offers a fascinating (and very niche) defensive path. By combining:

 Lightning Coil (50%)

 Elevated Conqueror Helmet (13%)

 Bound by Destiny Jewel (10%)

 Dark Scorn with Tempering Orb scaling (27%)

you can completely eliminate raw physical hit damage.

It's not cheap. It's not offensive-friendly. But it's undeniably powerful for players willing to sacrifice damage for defense POE orbs site, especially in Hardcore or endgame bossing scenarios.