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Final Fantasy 7
Independent Materia
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Independent

Please note that all "sale" prices denote the price of a Master-level materia. Otherwise, the sale price depends on the amount of AP garnered.

Cover
Effect: The character equipped with this materia takes blows for other party members. The chances of this happening depend on the level of the materia (see chart below)
Buy: 1000 (Wall Market)
Sell: 70000
Find: Aeris's House
Equip Effect: Vitality +1
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 20%
** 2000 40%
*** 10000 60%
**** 25000 80%
***** 40000 100%

Counter Attack
Effect: The character equipped with this materia randomly counterattacks when attacked. The probability of this occurring depends on the Materia's level (see chart below)
Buy: - (none)
Sell: 1
Find: Win from Materia Keeper; Win in Gold Saucer Chocobo Racing
Equip Effect: none
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 20%
** 10000 40%
*** 20000 60%
**** 50000 80%
***** 100000 100%

Long Range
Effect: Characters attacking from the back row cause the same damage as if they were in the front row. Also, if a flying enemy "cannot be reached," this materia allows the character who has it equipped to reach them.
Buy: - (none)
Sell: 1
Find: Mythril Mine
Equip Effect: None
AP/Level Chart:
Level Total AP Needed
* -
** 80000

MP Plus
Effect: Raises MP by a certain percentage (determined by the Materia's level, see chart below)
Buy: 8000 (Cosmo Canyon, Mideel)
Sell: 56000
Find: none
Equip Effect: none
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 10%
** 10000 20%
*** 20000 30%
**** 30000 40%
***** 50000 50%

HP Plus
Effect: HP is raised by a certain percent (depends on the Materia's level, see chart below)
Buy: 8000 (Cosmo Canyon, Mideel)
Sell: 56000
Find: Score between 60 and 90 in the military review mini-game in Junon
Equip Effect: none
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 10%
** 10000 20%
*** 20000 30%
**** 30000 40%
***** 50000 50%

Luck Plus
Effect: Luck is raised by a certain percentage, determined by the level of the Materia (see chart below)
Buy: - (none)
Sell: 1,050,000
Find: Temple of the Ancients
Equip Effect: None
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 10%
** 15000 20%
*** 30000 30%
**** 60000 40%
***** 100000 50%

Magic Plus
Effect: Raises Magic Power by a given percentage, depending on the level of the Materia (see chart below)
Buy: - (none)
Sell: 1,400,000
Find: Zango Valley
Equip Effect: None
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 10%
** 10000 20%
*** 20000 30%
**** 30000 40%
***** 50000 50%

Speed Plus
Effect: Raises Speed by a given percentage, determined by the Materia's level (see chart below)
Buy: - (none)
Sell: 1,400,000
Find: Win at Gold Saucer's Battle Square
Equip Effect: none
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 10%
** 15000 20%
*** 30000 30%
**** 60000 40%
***** 100000 50%

Chocobo Lure
Effect: At level one, makes it possile for you to meet Chocobos where their footprints appear. At higher levels, makes it x times more likely that you will meet Chocobos where you see their footprints (x is determined by the level, see chart below)
Buy: 2000 (Chocobo Ranch, before the meteor)
Sell: 1
Find: Chocobo Ranch (after the meteor)
Equip Effect: Luck +1
AP/Level/Percent Effect Chart:
Level Total AP Required Likelihood of Meeting Chocobos
* - -
** 3000 x1.5
*** 10000 x2
**** 30000 x4

Gil Up
Effect: Increases the amount of Gil your party receives by a given percentage (see chart below)
Buy: - (none)
Sell: 1
Find: Earn 1000 GP in Gold Saucer's Wonder Square and trade it in.
Equip Effect: Luck +1
AP/Level/Percent Effect Chart:
Level Total AP Required Amount of Gil Earned
* - x1.5
** 80000 x2
*** 150000 same as Lv. 2

XP Up
Effect: Increases the amount of Exp. a character receives by a given percentage (see chart below)
Buy: - (none)
Sell: 1
Find: Earn 2000 GP in Gold Saucer's Wonder Square and trade it in.
Equip Effect: Luck +1
AP/Level/Percent Effect Chart:
Level Total AP Required Amount of Exp. Earned
* - x1.5
** 60000 x2
*** 150000 same as Lv. 2

Pre-Emptive
Effect: Raises chances of a pre-emptive attack by a given percentage (see chart below)
Buy: - (none)
Sell: 1
Find: Gold Saucer Battle Square (Costs 6400 Duel Points)
Equip Effect: Speed +2
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - 5%
** 8000 8%
*** 20000 10%
**** 40000 15%
***** 80000 20%

Enemy Lure
Effect: You get into x% more battles than usual, with x determined by the materia's level (see chart below)
Buy: - (none)
Sell: 1
Find: Gold Saucer Battle Square (costs 800 Battle Points)
Equip Effect: Luck -1
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - +50%
** 8000 +100%
*** 20000 same as Lv.2

Enemy Away
Effect: Decreases rate of enemy encounters by x%, where x is determined by the level of the Materia (see chart below)
Buy: - (none)
Sell: 1
Find: Win at Gold Saucer Chocobo Races (rank B, A, or S)
Equip Effect: Luck +1
AP/Level/Percent Effect Chart:
Level Total AP Required Percent Effect
* - -50%
** 8000 -75%
*** 20000 Same as Lv.2

HP/MP Switch
Effect: Your HP and HP Max become your MP and MP Max, and vice-versa. Everything that normally affects your MP now affects your HP, and vice-versa. For all that it's a pain in the ass to get, by the way, this is one very, very useless Materia, apart from bragging rights.
Buy: - (none)
Sell: 1
Find: North Corel Area Materia Cave
Equip Effect: none
AP/Level Chart:
Level Total AP Needed
* -
** 80000

Super Enemy All
Effect: "Attack" becomes "Slash All," and the Deathblow, Steal, Sense, Morph, and Control commands target all enemies. The effect may be used x times in any one battle, with x depending on Super Enemy-All's current level (see chart below)
Buy: - (none)
Sell: 1
Find: North Cave, Left/Down Route
Equip Effect: none
AP/Level/Percent Effect Chart:
Level Total AP Required Times Effect Can Be Used
* - 1x
** 10000 2x
*** 20000 3x
**** 50000 4x
***** 100000 5x

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All info here and at www.finalfantasy74u.blogspot.com