The list comes from the Gems and Fragments drop page on BianKO's site. It shows what the gem can give and the rate for each item, but not which NPC opens it.

Abyss Gem contents

Abyss Gem contents: 62 items, grouped (rates as shown on BianKO's site)
GroupItemsCountRate
Scroll Upgrade Scroll 1 11.169%
Potions / waters Potion of Wisdom, Water of favors, Water of grace 3 11.16% (each)
Potion Potion of Soul 1 7.44%
Potions / materials Bezoar, Glutinous Rice Cake, Potion of Intelligence, Potion of Sagacity, Stone of life, Water of love 6 3.72% (each)
Armor (+1) Full Plate, Rogue Full Plate, Priest Full Plate, Crystal 20 1% (per piece)
Armor (+1) Chitin, Rogue Chitin, Priest Chitin, Crimson 20 0.25% (per piece)
KC KC 1 0.042%
Weapon (+1) Blade Axe, Elixir Staff, Graham, Iron Bow, Priest Impact, Raptor, Shard, Totemic Spear 8 0.01% (each)
Bar Silver Bar 1 0.008%
Bar Gold Bar 1 0.001%

Rough math: over a third of all rolls are Upgrade Scroll or one of the three big potions/waters. There are 40 armor pieces in the pool, but each single piece is a long shot, so if you want one specific piece, plan around 1% or 0.25%.

Armor by class

Abyss Gem armor by class (5 pieces per set, rate per piece)
ClassSet at 1% per pieceSet at 0.25% per piece
Warrior Full Plate Chitin
Rogue Rogue Full Plate Rogue Chitin
Priest Priest Full Plate Priest Chitin
Mage Crystal Crimson

Classes come from the item type column on the site (Warrior Armor, Rogue Armor, Priest Armor, Magician Armor). Every set has five pieces: boots, gauntlets/gloves, helmet, pads/pants and pauldron/robe.

+1 weapons

Each of the eight weapons sits at 0.01%: Blade Axe (two-handed axe), Elixir Staff (staff), Graham (sword), Iron Bow (bow), Priest Impact, Raptor (long spear), Shard (dagger) and Totemic Spear (spear). KC at 0.042%, Silver Bar at 0.008% and Gold Bar at 0.001% are the rarest lines.

Where Abyss Gem drops

On the mob pages, 21 mobs have Abyss Gem in their main drop, and most of them also drop Desperation Abyss or Hell Abyss floor keys. No rates or zones are listed.

Mobs with Abyss Gem in their main drop (by level)
Mob (id)LevelHP
Cave Leech (3371) 20 215
Lutterslan (271) 30 1,108
Solid Bin (871) 38 1,500
Orc Mage (1674) 40 912
Black Widow (3471) 40 1,932
Shadow (1171) 48 5,000
Gloom Hound (3571) 55 5,247
Burning Skeleton (3671) 57 4,000
Phantom (1271) 60 3,500
Ghost Warrior (1696) 60 5,000
Wraith (2071) 65 4,452
Reaper (3771) 65 7,000
Hob Goblin (2958) 71 4,709
Fallen Angel (2353) 80 20,000
Manticore (1823) 85 12,551
Centaur (2601) 90 19,204
Centaur (2651) 90 19,204
Flame Rock (3871) 100 16,615
Blood Tail (1821) 120 90,936
Blood Tail (1822) 120 90,936
Trap (1901) 120 90,936

FAQ

Why are Abyss Gem rates different from other boxes?
Abyss Gem is the one box where the total checks out at 99.5%. On Fragments and the colored Gems the listed rates only add up to 0.8–2.7%, so those numbers are only useful as relative weights.
What is the Upgrade Scroll from Abyss Gem good for?
Per the note on the upgrade page, Upgrade Scroll takes low, middle and high class items up to +5. The same table lists +1→+2 at 90% and +4→+5 at 20% (40% with Trina).
Which NPC opens Abyss Gem?
The site doesn't list it. The exchange page only shows contents and rates.

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