1. The hardest to find for me has to be Spriggan Sap, here's why:
A. If you do come across a group of Spriggans they only come in a group of 2 or 3.
B. In that group majority of the time, they only drop taproot.
C. They are not found in stores very often, only once in a while.
D. Spriggan Sap is important to me because it is a main ingredient in making fortify blacksmith potions.
2. Dwarven Oil: Only found in Dwemer ruins, hard for low level characters to make it through.
3. Hawk Beak & Feathers: Occasionally you find these in stores, but not often. Out in the wild they are extremely hard to find and may be one of the ingredients you get all the effects for last.
4. Pearl: Extremely hard to find! I've found them below docks in the water but that was only a couple of times. Not sure where the predominant area is for these.
5. Human Flesh & Heart: Can be found on dark mages, Falmer, evil characters. Every time I have found these, they have been inside a fort or cave. You will never find more than 1 per location making this item very rare.
6. Jarrin Root: Only given during the dark brotherhood quest involving the emperor. This item has to shown to do up to 800+ damage.
7. Large and small antlers: If you don't mind killing innocent deer and elk they are easy to come by. Finding them in stores are rare.
8. Powdered Mammoth Tusk: The Wiki shows that it can be located in Giant camps but I have never found it there.
9. Whisp Wrappings: These are not in stores and can be found high up in the mountains. Not recommended for low level characters.
10. Chicken Eggs: if you are having a hard time finding these, they are located in smaller villages under little tents that are chicken roosts. If you see a chicken nearby, the nest is not far away. Also rarely found in stores.
*What are the hardest ingredients for you to find in your opinion?