|64,800 per hour|
1 x Games necklace (8) (906)
300 x Unicorn horns (65,700)
Black unicorns always drop unicorn horns, worth 219 each. The best place to kill them is in low-level Wilderness, although this is dangerous because you could be killed at any time. For that reason, it's recommended to only go into the Wilderness with three items, and players should not take anything they are not prepared to lose. If you use Magic or Ranged, use items that do not require separate ammunition, such as the Trident or the Crystal bow, but if you must use ammo, only bring 50-100 max. Have the Protect Item prayer ready so that you can protect an additional item if someone attacks you. Although unicorns and black unicorns exist in other locations, the aforementioned Wilderness location is the only one with a high enough number of them to make a profit.
The unicorns are found north of Edgeville, in level 15-21 Wilderness. Walk north from Edgeville to reach them, and start attacking. An easier and the fastest way to reach them is using a games necklace to teleport to the Corporeal Beast's lair, exiting, and then walking south a short distance. They only have 29 Hitpoints, so they should only take a couple hits to kill. Pick up the unicorn horns, repeating until you have 28 total. The unicorns may do a small amount of damage to you unarmoured, but not enough to require food. When your inventory is full, teleport back to Edgeville using an amulet of glory, and repeat.
Black unicorn foals can often be found with black unicorns. Don't bother killing them because, despite being weaker, they will only rarely drop a unicorn horn.
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