In The Elder Scrolls V: Skyrim for the PC, PS3, and Xbox 360, part of Smithing is making Ingots. You can purchase most necessary ingots in the game, however if you can find the proper ore then you can make items much cheaper than normal.
To make Ingots, you need a smelter. You can see a picture of a smelter in the picture below. You won’t find one in every town. The easiest one to find is in Whiterun, right next to Warmaiden’s at the entrance to the city.
Smelting your ore is pretty easy. Just open the smelter, and any ore that you have available to smelt will show up in white. If you don’t have the necessary ore, simply click on the various different recipes to see what you need to collect, and how much you need as well.