Command Materia

Deathblow - Costs 10000 gil, mastered sells for 700000 gil

Level 1 - 0 Deathblow Either miss or get a critical hit
Level 2 - 40000 --

Found - Jungle near Gongaga Town
Buy - Fort Condor (Disc 2), Rocket Town (Disc 2)
Status - Luck +1
Notes - If you equip an item with a high accuracy rate (like Vincent's Sniper ST), then you can get critical hits 100% of the time with this materia.

Double Cut - Sells for 1 gil

Level 1 - 0 2x-Cut Hit twice per attack
Level 2 - 100000 4x-Cut Hit four times per attack
Level 2 - 150000 --

Found - Gelnika
Status - Dexterity +2

Enemy Skill - Sells for 1 gil

Enemy Skills are spells that you can only learn if an enemy uses the spell on you while you have an "Enemy Skills" materia equipped. In some cases you can (or must) Manipulate the enemy in order to get them to use their Enemy Skill. You'll know if you learned the skill because your character will spin around and a message will appear. However, in order to keep the spell (even if your character is killed), your party must go on to win the battle. If you run away or escape, you won't keep the Enemy Skill.

Note that if yo have two Enemy Skill materia equipped and are trying to learn a skill that one materia already has on it (say, one has Magic Hammer, one doesn't, and you're trying to learn Magic Hammer from an enemy), then the "empty" Enemy Skill materia cannot learn that ability. However, if you had more than one Enemy Skill materia equipped and _both_ of them were missing Magic Hammer, then getting hit by that skill would teach it to both Enemy Skill materia.

Found - Shinra HQ, Junon, Forgotten City, Chocobo Sage's house
Notes - Below is a list of the Enemy Skills and some information about them, as well as monsters you can learn the skills from. Please see the Disc 1-3 walkthroughs for more information on which enemies give you Enemy Skills. Skills are listed in order:

Name - Frog Song
Cost - 5 MP
Effect - Casts "Sleepel" + "Toad" on one target.
Enemy - Touch Me (Gongaga Area, Jungle)
Notes - Enemy can be manipulated.

Name - L4 Suicide
Cost - 10 MP
Effect - Casts "Mini" and inflicts critical damage (leaving enemy with only a few HP left) on all targets.
Enemy - Mu (Chocobo Farm area), Trickplay (Icicle Area, Forgotten City )

Name - Magic Hammer
Cost - 3 MP
Effect - Drains 100 MP from one target and gives it to the caster.
Enemy - Razor Weed (Wutai Area, Wutai )
Notes - Enemy can be manipulated.

Name - White Wind
Cost - 34 MP
Effect - Restores HP equal to the caster's current HP, and heals abnormal status ailments to all targets (excluding some like Sadness and Fury). Against undead enemies, causes damage equal to caster's current HP and inflicts multiple status ailments.
Enemy - Zemzelett (Junon Area).
Notes - Enemy must be manipulated.

Name - Big Guard
Cost - 56 MP
Effect - Casts Wall + Haste on all targets.
Enemy - Beach Plug (Corel, Gold Saucer Area)
Notes - Enemy must be manipulated. Enemy is only found along the shoreline.

Name - Angel Whisper
Cost - 50 MP
Effect - "Sets" target's current HP to a certain amount, and heals some abnormal status ailments. By "set", I mean that you will usually earn back life, but if you have 9500 life and are healed for 8000 points, your life is actually lowered to 8000. Unfortunately, this ability doesn't work on enemies (they would simply get 8000 HP back).
Enemy - Pollensalta (Inside Northern Cave)
Notes - Enemy must be manipulated.

Name - Dragon Force
Cost - 19 MP
Effect - Raises Defense and Magic Defense scores of one target.
Enemy - Dark Dragon (Inside Northern Cave)
Notes - Enemy must be manipulated.

Name - Death Force
Cost - 3 MP
Effect - Target becomes immune to "Death." Some instant kill attacks can still kill you outright, though, such as Cait Sith's "Death Joker" Slots result, and any physical attack that can cause instant death (like the Tonberry's Knife attack).
Enemy - Adamantaimai (Wutai area)
Notes - Enemy must be manipulated. Enemy is only found near shoreline.

Name - Flame Thrower
Cost - 10 MP
Effect - Fire-based damage to one target.
Enemy - Ark Dragon (Mythril Mine), Dragon (Mt. Nibel)
Notes - Enemies can be manipulated. Damage can be reduced via "MBarrier."

Name - Laser
Cost - 10 MP
Effect - Same effect as "Demi2" to one target.
Enemy - Death Claw (Corel Prison), Dark Dragon (Inside Northern Cave).
Notes - Enemies can be manipulated.

Name - Matra Magic
Cost - 8 MP
Effect - Non-elemental damage to all targets.
Enemy - Sweeper Custom (Midgar Area), Bullmotor (Corel Prison), Death Machine (Path 2, Junon Path).
Notes - Enemies can be manipulated. Damage can be reduced by "MBarrier".

Name - Bad Breath
Cost - 58 MP
Effect - Inflicts Poison / Confu / Sleepel / Silence / Small / Frog on all targets.
Enemy - Malboro (Gaea's Cliff, Inside Northern Cave)

Name - Beta
Cost - 35 MP
Effect - Fire-based damage on all targets.
Enemy - Midgar Zolom (Swamp near Chocobo Farm)
Notes - Uses when life gets too low. Damage can be reduced via "MBarrier."

Name - Aqualung
Cost - 34 MP
Effect - Water-based damage on all targets.
Enemy - Harpy (Corel Desert), Jenova*LIFE (Water Altar), Serpent (Gelnika)
Notes - Harpy can be manipulated. Damage can be reduced via "Mbarrier."

Name - Trine
Cost - 20 MP
Effect - Lightning-based damage on all targets.
Enemy - Materia Keeper (Mt. Nibel), Stilva (Inside Gaea's Cliff), Godo (Pagoda).
Notes - Stilva can be manipulated. Damage can be reduced via "MBarrier."

Name - Magic Breath
Cost - 75 MP
Effect - Fire / Ice / Lightning-based damage on all targets.
Enemy - Stilva (Inside Gaea's Cliff), Parasite (Inside Northern Cave).
Notes - Enemies can be manipulated. Damage can be reduced via "MBarrier."

Name - ????
Cost - 3 MP
Effect - Damage is equal to caster's current HP subtracted from his maximum HP amount. Hits one target. Acts as a physical attack (will wake up a sleeping enemy, etc.)
Enemy - Jersey (Shinra Mansion), Behemoth (Sector 8, Underground).

Name - Goblin Punch
Cost - 0 MP
Effect - Non-elemental damage to one target. Damage is determined by your LV subtracted from the opponent's LV. Acts as a physical attack (will wake up a sleeping enemy, etc.)
Enemy - Goblin (Goblin Island, on northeast area of World Map).
Notes - Enemy can be manipulated. Damage can be reduced via "Barrier."

Name - Chocobuckle
Cost - 0 MP
Effect - Damage equal to the number of times you have successfully escaped from a battle. Acts as a physical attack (will wake up a sleeping enemy, etc.)
Enemy - Level 16 Chocobo (Chocobo Farm)
Notes - You must use a Mimett Greens on the Chocobo, then cast L4 Suicide on it. It will then counter with Chocobuckle.

Name - L5 Death
Cost - 22 MP
Effect - "Death" cast on any enemy whose level is a multiple of 5.
Enemy - Parasite (Inside Northern Cave)
Notes - Enemy can be manipulated.

Name - Death Sentence
Cost - 10 MP
Effect - Casts "Death" in 60 seconds.
Enemy - Sneaky Step (Cave of the Gi), Boundfat (Corral Valley, Forgotten City , Corral Valley Cave) Notes - Enemies can be manipulated. You can use "Haste" to speed up the time count.

Name - Roulette
Cost - 6 MP
Effect - Casts "Death" on a random target (friend or foe).
Enemy - Death Dealer (Inside Northern Cave).
Notes - Enemy can be manipulated.

Name - Shadow Flare
Cost - 100 MP
Effect - Non-elemental damage to one target.
Enemy - Ultima Weapon (final battle near Cosmo Canyon), Dragon Zombie (Inside Northern Cave), Safer*Sephiroth (Nothern Crater).
Notes: - Ultima Weapon uses when killed. Damage can be reduced via MBarrier.

Name - Pandora's Box
Cost - 110 MP
Effect - Damages all targets.
Enemy - Dragon Zombie (Inside Northern Cave).
Notes: - Despite description, damage can be reduced via MBarrier.

Manipulate - Costs 10000 gil, mastered sells for 700000 gil

Level 1 - 0 Manipulate Control an enemy's actions
Level 2 - 40000 --

Buy - Fort Condor (Disc 2/3), Rocket Town (Disc 2/3)
Notes - Manipulation ends if an enemy is physically attacked.

Mime - Sells for 1 gil

Level 1 - 0 Mime Imitate the last action made
Level 2 - 100000 --

You can mime your own actions, or those of another party, although you can't mime another person's Limit Break (though you can mime your own Limit Break). You lose no MP or items from mimicking commands that use up those kind of things.

Found - Cave at Wutai peninsula

Morph - Sells for 1 gil

Level 1 - 0 Morph Turn enemy into an item if killed
Level 2 - 100000 --

Found - Temple of the Ancients
Notes - When used, you make an attack that hits for very low damage. However, it is successful, the enemy will be morphed into an item.

Sense - Costs 1000 gil, mastered sells for 70000 gil

Level 1 - 0 Sense Know enemy's LV/HP/MP/weaknesses.
Level 2 - 40000 --

Found - Playground near Wall Market
Buy - Kalm Town, Junon
Notes - After casting this spell, if you press Select in battle to bring up the command window, it'll show that enemy's HP amount.

Slash-All - Sells for 1 gil

Level 1 - 0 Slash-All Attack all enemies
Level 2 - 130000 Flash Instantly kill all enemies
Level 3 - 150000 --

Found - Ancient Forest

Steal - Costs 1200 gil, mastered sells for 84000 gil

Level 1 - 0 Steal Steal an item from an enemy
Level 2 - 40000 Mug Steal and make an attack
Level 3 - 50000 --

Found - Train Graveyard
Buy - Kalm Town
Status - Dexterity +2

Throw - Costs 10000 gil, mastered sells for 700000 gil

Level 1 - 0 Throw Throw an item for damage
Level 2 - 45000 Coin Throw Gil for damage
Level 3 - 60000 --

Equipped - Yuffie
Buy - Fort Condor (Disc 2/3), Rocket Town (Disc 2/3)
Status - Vitality +1
Notes - If you throw an item or Gil, you lose that item permanently. You can choose how much Gil you want to throw.

W Item - Sells for 1 gil

Level 1 - 0 W-Item Use two items per turn
Level 2 - 250000 --

Found - Winding Tunnel in Midgar (Disc 2)

W Magic - Sells for 1 gil

Level 1 - 0 W-Magic Cast two magic spells per turn
Level 2 - 250000 --

Found - Northern Crater Cave

W Summon - Sells for 1 gil

Level 1 - 0 W-Summon Cast two summon spells per turn
Level 2 - 250000 --

Buy - Battle Squre at Gold Saucer

Master Command - Sells for 1 gil

Enables the following commands:
- Steal, Sense, Throw, Coin, Morph, D.blow, Manip., and Mime.

Found - Give the Earth Harp to the traveller in Kalm Town (Disc 2 or 3 only).
Or, bring the Huge Yellow materia to Cosmo Canyon. Then master the corresponding Command materia and touch the Huge Materia by going to Bugenhagen's observatory.