Does anyone know where I can buy equipment to Absorb Spells?

You cannot find any weapons or apparel to do that.

You can absorb Magicka with a weapon though.

ok

is there anywhere that it can be found early on in the game? Not random spawning, but fixed?

Sorry... see my edited post above.

Absorb is only a Power and/or Perk in Skyrim: http://www.uesp.net/wiki/Skyrim:Spell_Absorption
So go touch the Atronach Stone

As far as I remember, there is an 'Absorb Magicka' enchantment on the Gauldur Blackbow, which is wield by Sigdis Gauldurson who's in Geirmund's Hall.


If you want permanent 100% spell absorbtion, you need to activate the Atronach Stone (+50%), get the Atronach perk (+30%) from the Alternation tree and equip Miraaks Robes + Boots (+20%).

You can also get 100% spell absorption through alchemy and the atronach stone.
Make a good fortify restoration potion then touch the atronach stone.
With a perked up alchemy skill you can get 100% spell absorption with this,you also get 100 extra magick instead of 50.
But it comes with a cost of 0% magick regeneration.