The best possible creep to Transmute from is hardcamp large creeps they all give 119 XP , that ' s 297 XP every 100 seconds at 100 % efficiency . That amounts to 2 . 975 XPsec or 178 XPM . It also amounts to 190 gold every 100 seconds or 1 . 9 goldsec which is 114 GPM . But you have to factor in a few things HoM Transmute is reliable gold , not unreliable you don ' t have to kill the creep it ' s effectively instantaneous , saving time for every second that you don ' t use Transmute when it ' s offcooldown , you ' re technically losing 2 . 9751 . 19 1 . 785 XPsec I can ' t quantify time savings and other minor adjustments 190 gold every 100 seconds is 1 . 9 goldsec and 114 GPMOn the last point , it ' s only about 40 GPM extra if you factor what you ' d normally get from killing the creep in question , but it ' s a case of timesaving and the scarcity of resources on the map because of the farming efficiency of the other heroes . Realistically , Hand of Midas does a lot more for you in XPM terms than it does in gold terms , but reliable gold is nothing to scoff at .