If I do Alchemy with all 4 Grandmaster things

I always have potions with value 60

I want more Value (for example 175)

Is there a relation between Alchemy and the Value

Or Is there a relation between Intellegen... and the Value

The relation is the more potent the effect the potion has, the more it will sell for. So if you make a potion with all grandmasters equipment with low alchemy skill and intelligence, you will get a low quality potion and thus low price.

If you have 100 intelligence, 100 alchemy, and secret master's equipment, you'll make the best potions possible without using the intelligence potion exploit. They should sell for around 180 gold each.

Where can you find the secret masters equipment ???

Please explain good

I only have grandmaster equipment and lower

Secreat Master equipment doesn't exist in-game. You must add it yourself in TESCS, or download a mod that adds it.

You can easily get a full set of master's apparatus by going to the caldera mage's guild and going to a door on the first floor that leads to a tower. At the top of the tower's stairs, there sits a full set of master's apparatus, and no one is there, so you need not worry about getting caught.