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.

Steal
Super Enemy-All: Yes
Buy: 1200 (Kalm)
Sell: 84,000
Find: Midgar Sewers
Equip Effect: Speed +2. Equipping this materia adds the "Steal" command to your battle menu, allowing you to take items from enemies. The "Mug" command allows you to attack while stealing.
AP/Level/Skill Chart

Level	AP Required	Skill
*	-	Steal
**	40,000	Mug
***	50,000	-

Sense
Super Enemy-All: Yes
Buy: 1000 (Kalm)
Sell: 84,000
Find: Midgar Sector 6 Park; Red-XIII begins with this Materia
Equip Effect: "Sense" command added to your battle menu (allows you to determine an enemy's HP, MP and weakness)
AP/Level Chart

Level	AP Required
*	-
**	40,000

Deathblow
Super Enemy-All: Yes
Buy: 10,000 (Rocket Town [post-meteor], Condor Fort [Post Meteor])
Sell: 70,000
Find: Gongaga Jungle
Equip Effect: Luck +1. Adds "Deathblow" command to your battle list. "Deathblow" attempts to attack with a critical hit, but only connects 50% of the time.
AP/Level Chart

Level	AP Required
*	-
**	40,000

Manipulate
Super Enemy-All: Yes
Buy: 10,000 {Condor Fort [post-meteor], Rocket Town [post-meteor])
Sell: 70,000
Find: Cait Sith begins with this materia equipped.
Equip Effect: Adds "Manip." command to your battle menu. Controls an enemy until the enemy is physically attacked or dies. Ineffective on bosses. Character using the Manipulate materia will lose turns; instead, his/her turn will show up as the enemy's turn.
AP/Level Chart

Level	AP Required
*	-
**	40,000

Morph
Super Enemy-All: Yes
Buy: -
Sell: 1
Find: Temple of the Ancients
Equip Effect: Adds "Morph" command to the battle menu. If the "Morph" command is used, the character will execute a physical attack that does about 1/8 of the damage a normal attack would inflict; however, if this weak attack is the killing blow, the enemy will often turn into an item.
AP/Level Chart

Level	AP Required
*	-
**	40,000

Throw
Super Enemy-All: No
Buy: 10,000 (Condor Fort [post-meteor], Rocket Town [Post-meteor])
Sell: 70,000
Find: Yuffie begins with this Materia
Equip Effect: Vitality +1. Adds the "Throw" command to your battle menu, allowing you to fling old weapons and other items at enemies for increased damage. At level 2 you get the "Coin Toss" command, where you select how much Gil you'd like to throw at an enemy. You can cause 1 HP of damage for every 10 gil. If you've got money to burn, I suppose it's an acceptable command...
AP/Level Chart

Level	AP Required	Skill
*	-	Throw
**	45,000	Coin Toss
***	60,000	-

Slash-All
Super Enemy-All: No
Buy: -
Sell: 1
Find: Ancient Forest
Equip Effect: Turns the "Attack" command into "Slash-All", causing the character to target all enemies at once but the attack causes 1/3 less damage. At level two, "Flash Slash" targets all enemies and effects a one-hit kill if it connects.
AP/Level Chart

Level	AP Required	Skill
*	-	Slash-All
**	100,000	Flash Slash
***	150,000	-

Double Cut
Super Enemy-All: No
Buy: -
Sell: 1
Find: Downed Shin-Ra Plane
Equip Effect: Speed +2. At level one, a regular physical attack will hit twice. At level two, it will hit four times. (Effects do not use up additional turns.)
AP/Level Chart

Level	AP Required	Skill
*	-	2x Cut
**	100,000	4x cut
***	150,000	-

Mimic
Super Enemy-All: No
Buy: -
Sell: 1
Find: Utai Area Materia Cave
Equip Effect: Adds the "Mimic" command to your battle list. The "mimic" command causes a character to imitate the last action taken by one of your party members. Items used in this way will not be removed from your inventory; spells do not use up MP. This cannot be used to imitate regular attacks, only items, spells, summons, commands, and limit breaks. Linking materia is also 'used' (e.g. if the original action involved a Fire3 spell linked to MP Absorb, the mimicked Fire3 spell would act as though linked to an MP Absorb.)
AP/Level Chart

Level	AP Required
*	-
**	100,000

W-Item
Super Enemy-All: No
Buy: -
Sell: 1
Find: Midgar Sector 8 Subway
Equip Effect: The "Item" command becomes "W-Item," enabling you to use two items in one turn.
AP/Level Chart

Level	AP Required
*	-
**	250,000

W-Summon
Super Enemy-All: No
Buy: -
Sell: 1
Find: Gold Saucer Battle Square
Equip Effect: Turns the "Summon" command into W-Summon, allowing you to cast two summon spells in one turn.
AP/Level Chart

Level	AP Required
*	-
**	250,000

W-Magic
Super Enemy-All: No
Buy: -
Sell: 1
Find: Final Dungeon
Equip Effect: Changes the "Magic" command to W-Magic, enabling you to cast two spells in one turn.
AP/Level Chart

Level	AP Required
*	-
**	250,000

Master Command Materia
To get this materia, you must raise the Steal, Sense, Throw, Morph, Deathblow, Manipulate, and Mimic materia to Master level. This materia does not gain AP, and you must get another set of mastered materia to get another one. However, it is the easiest of the Master Materia to acquire.

Enemy Skills
Super Enemy-All: No
Buy: -
Sell: 1
Find: Win from HO512, find Junon, Forgotten City, Chocobo Sage's House
Equip Effect: Enables you to learn and use certain Enemy Skills (See chart below)
Enemy Skill Chart

Spell	MP	Effect	Where to Learn It
Frog Song	120	Attempts to cast Toad and Sleepil, or will cure the Toad condition. Single target.	Touch Me (Gongaga area), Toxic Frog (Temple of the Ancients)
Level 4 Suicide	10	Casts Death Sentence and Mini on all targets whose levels are a multiple of 4	Mu (Grasslands Area)
Magic Hammer	120	Takes 100 MP (if possible) from a target	Razor Weeds (Utai area)
White Wind	34	Refills HP of allies by an amount equal to the caster's current HP	Zemzelett (Junon Area), WindWing (Whirlwind Maze)
Big Guard	56	Casts Barrier, MBarrier, and Haste on all targets	Beach Plug (Costa Del Sol area)
Angel Whisper	50	Fully recovers HP and recovers status ailments of a single party member. Will also act like Life2 if cast on a disabled party member.	Pollensalita (Final Dungeon)
Dragon Force	19	One target's physical and magical defense raised by 50%	Dark Dragon (Final Dungeon)
Death Force	3	Attempts to both cast Death Sentence on a single foe, and to kill that foe instantly.	Adamantaimai (Utai Area)
Flame Thrower	10	Moderate amount of fire-elemental damage to a single target	Arch Dragon (Mythril Mine), Dragon (Nibel Mtn)
Laser	16	Reduces target's current HP by 50%. Not effective on bosses and some enemies.	Bull Motor (Corel Prison)
Matra Magic	8	Light nonelemental damage to all enemies	Custom Sweepers (Midgar Area)
Bad Breath	58	Attempts to cause poison, sleep, confuse, mini, and frog conditions to all enemies	Molbor (Gaea's Cliff)

Beta	35	Moderate amount of fire damage to all enemies	MidgarZolom/Midgar's Orm (Grasslands Area Swamp)
Aqualung	34	Moderate amount of water-elemental damage to all enemies	Chimera (Gold Saucer Area Desert)
Trine	20	Moderate amount of lightning-elemental damage to all enemies	Materia Keeper (Nibel Mtn), Stilv (Gaea's Cliff)
Magic Breath	75	Moderate to heavy fire-ice-lightning elemental damage to all enemies	Stilv (Gaea's Cliff)
????	3	One enemy takes damage equal to the difference between the caster's current HP and maximum HP	Judge (Shin-Ra Mansion), Behemoth (Midgar Sector 8)
Goblin Punch	0	Does light nonelemental damage to a single target. If the caster and the target are of the same level, Goblin Punch does heavy nonelemental damage.	Goblin (Goblin Island)
Chocobuckle	3	One target enemy takes an amount of type-less damage equal to the number of times the party has run away. L. 16 chocobos appear with the elephant and ostrich enemies near Chocobo ranch. Stall the Chocobo with three Mimmett Greens, then cast Level 4 suicide on it. Make sure not to hit it or kill off the other enemies. It will cast Chocobuckle on the person who cast L4 Suicide (By the way, this skill really isn't worth your time, it does next to no damage.)	L. 16 Chocobo (Grasslands Area)
Level 5 Death	22	Casts Death on enemies whose levels are a multiple of 5. Ineffective on bosses.	Parasite (Final Dungeon)
Death Sentence	10	Causes Death Sentence condition to a single target	Sneaky Step, Death Vendor (Cave of the Gi)
Death Roulette	6	Randomly selects an enemy or ally and casts Death. Not effective on bosses.	Death Dealers (Final Dungeon)
Shadow Flare	100	Hits one enemy for very heavy nonelemental damage	Ultima Weapon (Junon or Cosmo Area)
Pandora's Box	110	All enemies receive moderate/heavy nonelemental damage	Dragon Zombie (Final Dungeon)