The ingredient Minotaur Horn is primarily collected from dead Minotaurs.
3 guaranteed samples can be found in the following places (magenta crosses on map):
- 1 sample is in the Anvil Fighters Guild Company Offices.
- 1 sample is in the Bruma Mages Guild
- 1 sample is in the Skingrad Mages Guild Living Quarters
It can also be found randomly in the inventories of alchemy vendors (starting at level 15) and in some Monster loot chests (starting at level 12).
- 1 sample is in the Deepscorn Hollow upgraded Bedroom Area.
Almost all varieties of minotaur drop Minotaur Horns, including all standard Minotaurs, Minotaur Lords, Minotaurs of the Grove, and Savage Minotaurs. The only minotaurs to not drop horns are the Dreamworld Minotaurs.
Standard Minotaurs and Minotaur Lords are most frequently encountered as randomly generated Monsters. In Monster Dungeons (circles on map), they will be found starting at level 14 (level 12 for boss-level monsters). Outdoors (squares on map), they are found in Hills and Forested Mountains regions. In the wilderness they appear starting at level 14; along roads, they appear starting at level 12.
Places where Minotaurs are guaranteed to appear include:
- 3 leveled Minotaurs of the Grove can be found at any level in Harcane Grove (red square). These minotaurs are associated with Hircine's Daedric Quest, but they exist in the grove even if you have not started that quest. They will respawn after three days.
- 1 Savage Minotaur can be found at any level in Nonwyll Cavern (magenta circle). This minotaur is associated with the Fighters Guild quest The Master's Son, but it exists in the cavern even if you have not started that quest. It does not respawn.
- Minotaurs and Minotaur Lords are among the opponents in the Arena Grand Champion matches (purple circle). At levels 12-14, requesting two or three opponents will guarantee that you get to fight 2 Minotaurs; at levels 18 and higher all of the Grand Champion matches are against Minotaur Lords.
 Pinarus' Prize Minotaur Horn
This is a unique minotaur horn (FormID 000CBD45) that can be retrieved during the quest The Siren's Deception from the Gweden Farm basement. Its alchemical properties, value, and weight are all identical to those for a standard minotaur horn; however, because it is considered to be a different ingredient, it can be combined with a standard minotaur horn to yield a potion with all four alchemical properties. Pinarus' Prize Minotaur Horn cannot be duplicated in the Arch Mage's Enchanted Chest.
- As part of the quest Drunk and Disorderly, Margarte states that she is interested in buying Minotaur Horns and Ogre's Teeth. She will buy them in bundles of 5 for 50 gold a bundle.