Elm

 is a tree. It can be cut by level 90 lumberjacks and produces Elm Wood.

While cutting, lumberjacks may be randomly attacked by a Bewitched Elm.

Locations

 * [-4,-12] at the end of the Flowers Secret Route.
 * [4,16]
 * [25,-21] secret path over the water leads to tunnel that is in bottom left corner. If you turn on the grid the path can be seen.
 * [-7,16] on the same map as Dark Vlad.
 * [-3,-7] room 9 of Crackler Dungeon.
 * [-15,8] in Wild Canyon. You need to fall into a hidden cave located underneath the map right before the Koolich Dungeon entrance. The entrance is hidden between a few bushes in the upper right corner of the map. Once you fall down into the cave, fight your way to the only exit out of this room, then you will wind up on the other side of a wall in an easily accessed cave. On this side of the wall there is a ladder that you can use to climb up to the spot containing the Elm tree. To get out there is another hole you can fall through, making you land on the side of the wall.
 * There is a 'fake' in Incarnam. It is not cuttable and is merely scenery.