Pearls are a new crafting material introduced to Animal Crossing: New Horizons.
You can use the pearls to create the objects of the mermaid coleccion. They can be found either while swimming and diving in the ocean, or occasionally acquired though trading scallops to Pascal.
As of now, pearls can only be acquired one of wo ways:
- Traded with Pascal
Pascal only appears the firs time you find a scallop each day. Can give you a pearl or DIY recipes in exchange for a scallop.
- Find her diving, but it’s rare to find
Unfortunately, there is no other way to farm pearls at the moment.
More
Pearls are a material, and their main function at this time is to craft furniture from the mermaid set.