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Thank you for your thoughtful reply.
I will say that it might be found on animals sharing the name, however I have been unable to locate any animals that share that name or provide that ingredient. Therefore, I am unable to confirm this theory.
I was hoping someone would be able to assist me in my hunt for this allusive walrus, perhaps by sharing the location (I will be happy with a zone) of said animals.
I have found horker meat randomly in bags, crates, etc. As to exactly where I found it, I have no idea. Maybe somewhere in Eastmarch? I honestly wasn't paying attention to where, just noticed that I got some at some point.
Horkers are a creature in the Skyrim region. In this game, I imagine they would be in the Ebonheart Pact regions of the Rift and Eastmarch (both holds in Skyrim). From my experience hunting animal parts like Mutton Chops and Bear Flanks, I can tell you that the animal may drop the part, but it will be easier to find in barrels, crates, sacks, etc. (anywhere other Provis ingredients are found). As Horker is an EP creature, I assume the recipe you want it for is an EP recipe. If you are not EP, that is probably why you're struggling to find this ingredient.
Options are as follows (listed in order of time spent):
Give up on the recipe and find a variant in your faction.
Join a guild with members in the EP faction and ask for someone to sell/trade some with you. Less direct way: Hope someone dumps them in the guild bank when you happen to be on.
Roll an EP alt and find the ingredients in the appropriate zones.
Wait until you hit VR levels and travel to EP lands. Depending on your actual faction this could be awhile. AD goes to Pact lands in the VR1-5 range. DC would not get there until VR 5-10.
Is it just me or do other chefs find it a little backwards... I am unable to cook fish and I cannot harvest a dead animal for meat. Hopefully, that will come in a future patch.
Thanks for the info, back to ransacking people's belongings for recipe ingredients.