I have made carving gouges from old files and from O-1 tool steel.or
Versaloy.

You must pay for your material with money if new, or by scrounging and
an education if salvaged.

A very good investment would be Wyger's The Making of Tools.
I can not recomend this book any more highly.
Look for tool / blacksmithing book lists.

Have fun, protect your eyes.
Robb.