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Smough's Armor has the highest physical defenses of every non-upgraded armor, very high poise, bleed and poison resistance, and average curse resistance. It's good against all kinds of elemental attacks, but is particularly stronger against fire attacks. It's also best suited against slash attacks and it's weakest defense is against strike attacks. The bigger flaw of this armor, however, is that it cannot be upgraded, but its already high defenses overall makes up for it for the most part.
Cannot be reinforced.