Throughout the course of a character’s life in Diablo 2: Resurrected, you might want to change up their skills and stat distribution. Thankfully the game has a respec option that allows you to do that.
There are many reasons why you might want to respec your character in Diablo 2: Resurrected. Maybe the character you built powered through Normal and Nightmare difficulties but just doesn’t quite cut it in Hell, for example. Or maybe you’ve found a powerful item that emphasises certain skills that you haven’t put any points into. Used correctly, a respec can turn an under-performing character into one that slays – quite literally. You need to be aware, however, that character respecs are fairly limited in Diablo 2: Resurrected.
The easy way
Three character respecs are essentially given to you in Diablo 2: Resurrected – one per difficulty. Complete the Den of Evil quest in Act 1, and upon returning to Akara in the Rogue Encampment she’ll give you the option to respec your character. The good news is that you don’t have to use it on that playthough though – if you move up to Nightmare or Hell, you can go back to Normal difficulty still make use of the free respec. After selecting the respec character option when talking to Akara, you’ll get all of your skill and stat points back, allowing you to redistribute them.
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The hard way
Once you’ve used those three free respecs, you can still respec your character in Diablo 2: Resurrected but you’ll need to work for it. You’ll also need to have completed the game on Hell difficulty, which is no mean feat. You basically need to collect four essences, found by defeating various bosses in the game, and then combine them via the Horadric cube to create a Token of Absolution. Using the token will return your skill and stat points for redistribution. Defeat Andariel or Duriel for the Twisted Essence of Suffering, Mephisto for the Charged Essence of Hatred, Diablo for the Burning Essence of Terror, and Baal for the Festering Essence of Destruction. Just bear in mind that they won’t drop them every time you defeat them.
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Source: https://www.gamespew.com/2021/11/how-to-respec-your-character-in-diablo-2-resurrected/