Yes, thank you Red. That was most helpful. Care to elaborate though? Does each boss drop a unique essence and you need all 5 to get a respec? Is it a cube recipe (i.e. Essense and a gem)? Or does 1 essence equal 1 respec?
There are four different kinds of Essences, each dropped by Act Bosses in Hell (Andariel and Duriel share the same type, then the other three bosses all have their own). If you transmute one of each in the cube, you'll get a Token of Absolution, which is a consumable item you can right-click to reset your stat and skills points (it's like a potion, it disappears when you do so).
I know the answer... what was the question again? Visit http://d2offline.info for legitimate offline Diablo II.