Cap at 35. Anymore is unnecessary, if you really need more accuracy, buy the +10 accuracy pot at the ludibrium potion shop.
Why 35? Keep your base DEX as low as possible, what you really want is accuracy. 139 accuracy will give you 100% hit ratio on all mobs if you're the same level, barring HT, The Boss and possibly some other high level bosses. With 23 base DEX you'll still reach 999 base STR by level 200.
