Independant Materia

Chocobo Lure - Sells for 1 gil

Level 1 - 0 Increases Chocobo encounter rate by x2.0
Level 2 - 3000 Increases Chocobo encounter rate by x4.0
Level 3 - 10000 Increases Chocobo encounter rate by x8.0
Level 4 - 30000 --

Buy - Chocobo Farm (Disc 1; can only buy one in the game)
Found - Chocobo Farm (Disc 2)
Status - Luck +1
Notes - Increases the likelihood of meeting a Chocobo when walking on a set of Choco tracks. Note that you cannot meet a Chocobo unless you have this materia equipped, and that there are only two of them in the whole game (so don't sell them, or you're out of luck).

Counter Attack - Sells for 1 gil

Level 1 - 0 - Counter attack rate is 30%
Level 2 - 10000 - Counter attack rate is 40%
Level 3 - 20000 - Counter attack rate is 60%
Level 4 - 50000 - Counter attack rate is 80%
Level 5 - 100000 - Counter attack rate is 100%

Found - Mt. Nibel
Notes - Makes you respond with a physical attack when attacked.

Cover - Costs 1000 gil, mastered sells for 70000 gil

Level 1 - 0 - Cover attempt rate +20%
Level 2 - 2000 - Cover attempt rate +40%
Level 3 - 10000 - Cover attempt rate +60%
Level 4 - 25000 - Cover attempt rate +80%
Level 5 - 40000 - Cover attempt rate +100%

Found - Sector 5 Slums
Status - Vitality +1
Notes - You may intercept an enemy's attack, taking the damage intended for the original target. Useful for protecting weak characters, but it's recommended that the character with this item equip has high HP or at least some good armor equipped.

Enemy Away - Sells for 1 gil

Level 1 - 0 - 1/2 as likely to be attacked
Level 2 - 10000 - 1/4 as likely to be attacked
Level 3 - 50000 - --

Found - S-, A-, B- ranked prize in the Chocobo Races.
Status - Luck +1
Notes - Lowers the enemy encounter rate for random battles.

Enemy Lure - Sells for 1 gil

Level 1 - 0 - Increases encounter rate by x1.5
Level 2 - 10000 - Increases encounter rate by x2.0
Level 3 - 50000 - --

Buy - Battle Square at Gold Saucer
Status - Luck -1
Notes - Increases the enemy encounter rate for random battles.

EXP Plus - Sells for 1 gil

Level 1 - 0 - Earn x1.5 more EXP per battle.
Level 2 - 60000 - Earn x2.0 more EXP per battle.
Level 3 - 150000 - --

Buy - Wonder Square at Golden Saucer
Status - Luck +1
Notes - Increases the amount of EXP earned after each battle.

Gil Plus - Sells for 1 gil

Level 1 - 0 - Earn x1.5 more Gil per battle.
Level 2 - 80000 - Earn x2.0 more Gil per battle.
Level 3 - 150000 - --

Buy - Wonder Square at Golden Saucer
Status - Luck +1
Notes - Increases the amount of Gil earned after each battle.

HP<->MP - Sells for 1 gil

Level 1 - 0 - --
Level 2 - 80000 - --

Found - Cave near Rocket Town (requires Black/Gold chocobo).
Notes - Switches your HP and MP amounts (so max. HP is 999 and
max. MP is 9999).

HP Plus - Costs 8000 gil, mastered sells for 560000 gil

Level 1 - 0 - MaxHP +10%
Level 2 - 10000 - MaxHP +20%
Level 3 - 20000 - MaxHP +30%
Level 4 - 30000 - MaxHP +40%
Level 5 - 50000 - MaxHP +50%

Found - Junon (earned during the sendoff parade)
Buy - Cosmo Canyon
Notes - Increases your Maximum HP score by a set amount. You can equip multiple materia for a greater effect.

Long Range - Sells for 1 gil

Level 1 - 0 - --
Level 2 - 80000 - --

Found - Mythril Mine
Notes - You can attack from the back row without penalty, and you can hit flying enemies even with close-range weapons.

Luck Plus - Mastered sells for 1050000 gil

Level 1 - 0 - Luck +10%
Level 2 - 15000 - Luck +20%
Level 3 - 30000 - Luck +30%
Level 4 - 60000 - Luck +40%
Level 5 - 100000 - Luck +50%

Found - Temple of Ancients
Notes - Increases your Luck score.

Pre-emptive - Sells for 1 gil

Level 1 - 0 - 16% chance of a pre-emptive attack.
Level 2 - 8000 - 22% chance of a pre-emptive attack.
Level 3 - 20000 - 28% chance of a pre-emptive attack.
Level 4 - 40000 - 34% chance of a pre-emptive attack.
Level 5 - 80000 - 48% chance of a pre-emptive attack.

Buy - Battle Square at Gold Saucer
Status - Dexterity +2
Notes - Increases your chance of going first when a battle begins.

Magic Plus - Mastered sells for 1400000 gil

Level 1 - 0 - Magic +10%
Level 2 - 10000 - Magic +20%
Level 3 - 20000 - Magic +30%
Level 4 - 30000 - Magic +40%
Level 5 - 50000 - Magic +50%

Found - Corral Valley Cave
Notes - Increases your Magic score.
Mega All - Sells for 1 gil

Level 1 - 0 - Can use x1 times per battle
Level 2 - 20000 - Can use x2 times per battle
Level 3 - 40000 - Can use x3 times per battle
Level 4 - 80000 - Can use x4 times per battle
Level 5 - 160000 - Can use x5 times per battle

Found - Northern Crater Cave
Notes - Can target all opponents with your abilities (such as Attack, Sense, Steal, Magic, etc.)

MP Plus - Costs 8000 gil, mastered sells for 560000 gil

Level 1 - 0 - MaxMP +10%
Level 2 - 10000 - MaxMP +20%
Level 3 - 20000 - MaxMP +30%
Level 4 - 30000 - MaxMP +40%
Level 5 - 50000 - MaxMP +50%

Buy - Cosmo Canyon
Notes - Increases your Maximum MP score by a set amount. You can equip multiple materia for a greater effect.

Speed Plus - Mastered sells for 1400000 gil

Level 1 - 0 - Dexterity +10%
Level 2 - 15000 - Dexterity +20%
Level 3 - 30000 - Dexterity +30%
Level 4 - 60000 - Dexterity +40%
Level 5 - 100000 - Dexterity +50%

Buy - Battle Square at Gold Saucer
Notes - Increases your Speed score.