Drowned Soul

Vendor

Not sold by a standard vendor.

Crafting

Not craftable.

Gathering

Not a gathered material.

Dropped by

Undead Boatswain	level 35
Wandering Deep Sea Guide	level 35
Wandering Captain Kingston	level 35

Note: the monster level tells you the zone tier where it is found; exact spawn coordinates are not published in the game data. See the World Atlas for zone level bands and Dungeons & Raids for instanced drops.