BIG SPOILER AHEAD and greetings to Holland
(I found that somewhere on the official forums)
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Acrobatics / Senyndie / Vivec, Arena Fighter's Quarters
Alchemy / Abelle Chriditte / Valenvaryon, Propylon Chamber
Alteration / Seryne Relas / Tel Branora, Seryne Relas' House
Armorer / ** see notes below
Athletics / Adibael Hainnabibi / Kaushtababi Camp
Axe / Alfhedil Elf-Hewer / Falensarano
Block / Shardie / Buckmoth Legion Fort
Blunt Weapon / Ernse Llervu / Vivec, The Abbey of St. Delyn the Wise
Conjuration / Methal Seran / Ald-ruhn, Temple
Destruction / Leles Birian / Ascadian Isles Region
Enchantment / Qorwyn / Indoranyon
Hand to Hand / Taren Omothan / Holamayan Monastery
Heavy Armor / Seanwen / Vivec, Arena Fighters Training
Illusion / Erer Darothril / Sadrith Mora, Dirty Muriel's Cornerclub
Light Armor / Aerin / Maar Gan, Andus Tradehouse
Long Blade / Ulms Drathen / Molag Mar, Armiger's Stronghold
Marksman / Missun Akin / Falasmaryon, Missun Akin's Hut
Medium Armor / **see notes below
Mercantile / Ababael Timsar-Dadisun / Zainab Camp
(he has 9000 gold to barter too)
Mysticism / Ardarume / Sadrith Mora, Gateway Inn
Restoration / Yakin Bael / Vos, Vos Chapel
Security / Hecerinde / Balmora, Hecerinde's House
Short Blade / Todwendy / Balmora, Lucky Lockup
Sneak / Wadarkhu / Gnaar Mok, Druegh-jigger's Rest
Spear / Mertis Falandas / Ghostgate, Tower of Dusk
Speechcraft / Skink-In-Tree's-Shade / Sadrith Mora, Wolverine Hall
Unarmored / Khargol Gro-Boguk / Dagon Fel, Vacant Tower