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The Sparkswall
The Sparkswall
Uncommon
Spark Blocker: The wearer can't be Electrocuted.
Grants Resistance to Lightning damage
When the inventor Yrre met the cleric Lenore, sparks flew. Apart, they were in a rut, but together, they inspired each other to push the boundaries of innovation and invention. This ring is just one of their many scientific triumphs.
Location - The Sparkswall
Follow this guide on how to gain access to the Arcane tower and how to access the arcane tower basement.
After acquiring 
Guiding Light and equiping it you will have to use the elevator to go down to the first floor and a descend button will appear, now you can use it to go down to the basement and you will find 
The Sparkswall inside a gilded chest.
Discussion
Gale can absorb the Magic from this Item. If Gale consumes it, it vanishes forever. That is irreversible and unavoidable.
(There is better food for Gale: Ring of Color Spray, Frayed Drow Hood, Sunwalkers Gift, Everseeing Eye Necklace, Exterminators Axe; Hunting Shortbow, Kormira's Locket, Spiderstep Boots.)
Act One: This ring can be found in a gilded chest in the Arcane Tower's basement