New Game Plus (NG+) is an unlockable feature in Elden Ring that becomes available upon completion of the story. It allows players to start the game over from the beginning while retaining all of their gained levels and collected items. In addition, NG+ increases enemy difficulty, which keeps players on their toes. Some of the key features of NG+ in Elden Ring include:

• Equipment: Select pieces of equipment and stats are maintained from the previous playthrough.
• Enemy Difficulty: Enemies have more health and deal more damage.
• Runes: Players get more runes from killing enemies and bosses.

To enter NG+, players need to defeat the final boss and watch the credits. The game will then prompt them to "Begin Journey 2". Before starting NG+, players are recommended to back up their save file, hand in Bell Bearings to the Twin Maiden Husks, and accomplish other tasks. In NG+, story-related key items such as secret medallion pieces, quest-specific items, keys, and great runes must be found again, and all sites of grace must also be re-activated.

Players can also choose to create a new character and start from scratch, which allows them to explore new classes without the difficulty increase found in NG+ . However, starting the game from scratch means a fresher, more unique journey, and there is a certain irreplaceable charm to surviving as a lower-level character.

In summary, NG+ in Elden Ring is a feature that allows players to start the game over from the beginning while retaining their gained levels and collected items. It increases enemy difficulty and rewards players with more runes for defeating them. However, players can also choose to create a new character and start from scratch to explore new classes without the difficulty increase found in NG+.