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Eyes of the dead

Eyes of the Dead was a Legendary Crafting Material in Diablo III. It requires a Character Level of 1 to use, is account bound, and may be stacked up to 1000 times. It was required for the crafting of the War of the Dead legendary two-handed mighty weapon. As of patch 2.0.6., it no longer drops, and existing Eyes may be sold for 50,000 Gold.

The item had a chance to drop off the unique Skeletons:

"Some say the eyes of skeletons contain magical properties. Preposterous. Everyone knows that skeletons by definition do not have eyes." — Abd al-Hazir

Diablo III Crafting Materials

Regular Salvaged and Dropped Materials