Vaal Orb
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Vaal Orbs are a currency item that can corrupt an item, causing unpredictable and possibly powerful results. Once an item is corrupted, it can no longer be modified with currency. This includes restoring imprints from an 
Eternal OrbEternal OrbStack Size: 10Creates an imprint of an item for later restoration
The imprint can't be applied to Fractured ItemsRight click this item then left click on an item to create an imprint. This imprint can later be used to restore this specific item to that imprinted state.
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Corruption yields one of many possible outcomes and has different effects depending on what type of item it is. Corruption is currently the only way to obtain white sockets, certain implicit modifiers, skill gems with level or quality higher than 20, maps with eight mods, and various other exotic item states.
Corruption may as well change the Rarity of an Item. So as stated in the patch notes, they should be used with caution on expensive Items.
References
- ↑ Chris (March 4, 2014). "1.1.0 Patch Notes - Sacrifice of the Vaal". Official Path of Exile Forums.