Since the new attribute system may seem a bit overwhelming for some, who don't know what attributes they should be aiming for, I decided to make a guide to help them out.
The attributes you can pick are: Matter, Might, Dexterity, Reaction, Toughness, Rationality, Ethereality, Carry, Charm*, Magic Offense*, Magic Defense*, Perception*.
This are your Health Points. Each point spent here gives you 6 points of Healh. Depending on your stats and which skills you would like to pursue, the amount of health you needs can vary from 60 to 170. I myself got 150 HP, and am a pure fighter and an active PKer. So I myself got 25 matter, but if you are a new player I guess about 8-12 points in this will do you just fine until you get higher a/d or whatever skill you choose.
Basically your damage. Each point here increases your damage by a small amount, but it adds up! Some people neglect it, and then find themselves dealing low damage. I suggest you do not neglect it, but don't get too much of it.
Your ability to hit, your accuracy. This attribute helps you hit, it is quite important if you do not wish to miss hits. However, since it gives quite a high amount of accuracy, do not get too much of this if you just want to train. For an active PKer, this is probably the most important attribute.
Your dodge rate, your ability to avoid getting hit. This is quite important as well for a fighter, since it helps you avoid getting hit, thus you wont get damaged as much.
This attribute helps absorb damage. If an opponent hits you, the amount they are able to hit for is also determined by this attribute. This is quite neglected by some, but it's possibly the most important attribute for those who train a lot, and want to use as little resources as possible. Players with high toughness get hit for low damage, but if they lack Reaction they will get hit too often and it'll add up.
Gives you a small bonus exp, helps you with reading books and currently boosts your spell power. Since magic is to be reworked I do not recommend this attribute at the time.
Each point here boosts your mana pool by 8. If you like casting spells and need to have a higher mana pool, put some points here, but just a few, since magic and summoning will get reworked, so they aren't skills you should be looking to level at the current time.
Each point here gives you 20 more EMU(carry capacity). If you are a harvester or a mixer and like to carry lots of stuff, this is the attribute for you. Also, keep in mind, each overall level also gives you 2.5 EMU, but you still need a bit more even if you're a fighter, to stay longer at spawns. Don't take too much of this unless you are a mixer/harvester.
Charm*, Magic Offence*, Magic Defense*, Perception*- These currently hardly do anything, so stay away from these. They will be useful after Magic/Ranging/Summoning will get redone, but we'll get another free soft reset after that happens, so if you took some by accident, dont despair, it'll get reseted after the skills are redone.
Fighter [non-PKer] Edit
I suggest focusing on Might and Toughness mostly, just enough Matter(100~HP is ok), and of course Dexterity and Reaction but only medium amounts of these. Also, don't forget Carry to stay longer on spawns.
For a PKer Edit
Dexterity and Reaction are most important, and then comes Might and Toughness. 130-170 HP should be OK (22-28 Matter). Can always take just a bit of rationality and ethereality if you want to use spells to heal for now, until magic gets reworked. Also a bit of Carry.
I guess Matter, Carry and maybe Rationality (if you want a bit more exp and need help reading books faster). Can also take small amounts of attributes designed for a Fighter, if you also want to tackle mobs.
You should have a decent amount of Carry, and depending on which skills he wants to pursue, he should take some of Fighter attributes.
And most important of all, DON'T forget NEXUS. Just take 4 Human and you can wear all items ingame at the moment. As for other skills, consult the encyclopedia or ask on channels!
Taken from GUIDE- Which attribute do I need?