Magic
Materia

Barrier
Buy: 10,000
All? YES
*: ----
Strength: -2
**: 5,000
Vitality: -1
***: 15,000
Magic Power: +2
****: 30,000
Magic Defense: -1
*****: 45,000
HP Max: -5%
MASTER: 700,000
MP Max: +5%
Buy At: Rocket Town
Tip: This is pretty much useless once you have the Enemy Skill Big Guard (Unless you are going for the Master Magic or like the Reflect spell)
* Barrier (16 MP)
All physical damage done to target(s) is cut in half for a limited time
** MBarrier (24 MP)
All magical damage done to target(s) is cut in half for a limited time
*** Reflect (30 MP)
The next four spells fired at target will be reflected back at their caster (with a few exceptions)
**** Wall (58 MP)
All physical and magical damage done to target(s) is cut in half for a limited time

Comet
Buy: ----
All? NO
*: ----
Strength: -2
**: 12,000
Vitality: -1
***: 60,000
Magic Power: +2
MASTER: 1,400,000
Magic Defense: +1
Find At: Forgotten City
HP Max-5%
Tip: This one is really powerful. Give it to someone like Cloud
MP Max: +5%
* Comet (70 MP)
One meteor hits a single enemy for massive damage (4,000+)
** Comet 2 (110 MP)
Four meteors hit random enemies for roughly 1,000-2,000 points of damage each.

Contain
Buy: ----
All? NO
*: ----
Strength: -4
**: 5,000
Vitality: -2
***: 10,000
Magic Power: +4
****: 15,000
Magic Defense: -2
*****: 60,000
HP Max: -5%
MASTER: 1
MP Max: +5%
Find At: Mideel
Tip: Since this is four separate spells in one, I recommend you attach this to a Quadra Magic for some massive damage.
* Freeze (82 MP)
Massive Ice-typed damage (5,000+) is done to a single target
** Break (86 MP)
Massive Earth-typed damage (5,250+) is done to a single target
*** Tornado (90 MP)
Massive Wind-typed damage (5,500+) is done to a single target
**** Flare (100 MP)
Massive Fire-typed damage (6,000+) is done to a single target

Destruct
Buy: 9,000
All? YES
*: ----
Strength: -2
**: 6,000
Vitality: -1
***: 10,000
Magic Power: +2
****: 45,000
Magic Defense: +1
MASTER: 630,000
HP Max: -5%
MP Max: +5%
Buy At: Mideel, Condor Fort (post meteor); Find: Shinra Mansion
Tip: I never found much use for this one...
* DeBarrier (12 MP)
Target barrier(s) (Barrier, MBarrier, Reflect, Wall, Shield) are destroyed
** DeSpell (20 MP)
Destroys barrier(s) and time condition(s) (Haste, Slow, Stop), Death Sentence, Regen, Resist
*** Death (30 MP)
Target(s) are killed instantly. The chance of success varies per enemy

Earth
Buy: 1,500
All? YES
*: ----
Strength: -1
**: 6,000
Vitality: ---
***: 22,000
Magic Power: +1
****: 40,000
Magic Defense: ---
MASTER: 105,000
HP Max: -2%
MP Max: +2%
Buy At: Kalm, Junon (pre meteor), Costa Del Sol (post meteor)
Tip: This is a pretty powerful materia, but I prefer to stick with Lightning or Ice.
* Quake 1 (6 MP)
Does roughly 200-500 points of Earth-typed damage to non-flying target(s)
** Quake 2 (28 MP)
Does roughly 750-1,500 points of Earth-typed damage to non-flying target(s)
*** Quake 3 (68 MP)
Does roughly 2,500-4,500 points of Earth-typed damage to non-flying target(s)

Exit
Buy: 10,000
All? NO (spells affect all party members/enemies without All)
*: ---
Strength: -1
**: 10,000
Vitality: ---
***: 30,000
Magic Power: +1
MASTER: 700,000
Magic Defense: ---
Buy At: Rocket Town
HP Max: -2%
Tip: You'll need this in the Final Dungeon for Master Tonberi
MP Max: +2%
* Escape (16 MP)
All party members instantly escape from battle. Not effective on bosses and some enemies.
** Remove (99 MP)
All enemies are removed, ending the battle instantly. Not effective on bosses and some enemies. You will receive normal amounts of AP and experience but no gil when you use this spell.

Fire
Buy: 600
All? YES
*:
Strength: -1
**: 2,000
Vitality: ---
***: 18,000
Magic Power: +1
****: 35,000
Magic Defense: ---
MASTER: 42,000
HP Max: -2%
MP Max: +2%
Buy At: Midgar Sector 7 Slums, Sector 5 Slums, Wall Market, Junon (pre meteor), Costa Del Sol, Mideel, Condor Fort (post meteor); Red XIII begins with this item
Tip: This is a pretty powerful materia, but it's not quite as good as Lightning or Ice. Keep it on one party member if you have the space.
* Fire 1 (4 MP)
Does roughly 100-300 points of Fire-typed damage to target(s)
** Fire 2 (22 MP)
Does roughly 500-1,200 points of Fire-typed damage to target(s)
*** Fire 3
Does roughly 2,000-4,000 points of Fire-typed damage to target(s)

Full Cure
Buy: ---
All? NO
*: ---
Strength: -4
**: 3,000
Vitality: -2
***: 100,000
Magic Power: +4
MASTER: 1
Magic Defense: +2
Find At: Cosmo Canyon (post meteor)
HP Max: -10%
Tip: This is almost too expensive to be worth it. Stick with Restore.
MP Max: -10%
** Full Cure (99 MP)
Completely refill the HP of one target

Gravity
Buy: 8,000
All? YES
*: ---
Strength: -1
**: 10,000
Vitality: ---
***: 20,000
Magic Power: +1
****: 40,000
Magic Defense: ---
MASTER: 560,000
HP Max: -2%
MP Max: +2%
Buy At: Mideel, Costa Del Sol (post meteor); Boss: Gi Nanataku
Tip: I found this one to be totally useless. Don't even bother.
* Demi 1 (14 MP)
Takes off 1/4 of target(s)' HP. Ineffective against some bosses.
** Demi 2 (33 MP)
Takes off 1/2 of target(s)' HP. Ineffective against some bosses.
*** Demi 3 (48 MP)
Takes off 3/4 of target(s)' HP. Ineffective against some bosses.

Heal
Buy: 1,500
All? YES
*:
Strength: -1
**: 12,000
Vitality: ---
***: 52,000
Magic Power: +1
****: 60,000
Magic Defense: ---
MASTER:105,000
HP Max: -2%
MP Max: +2%
Buy At: Kalm, Junon, Gongaga, Costa Del Sol (post meteor)
Tip: This materia is decent, but it shouldn't be a top priority to equip.
* Poisona (3 MP)
Cure target(s) of the poison condition.
** Esuna (15 MP)
Cure target(s) of any condition, except for Time, Barrier, and Restore conditions
*** Resist (120 MP)
Whatever conditions currently affect target(s) will remain until battle's end; prevents new conditions.

Ice
Buy: 600
All? YES
*:
Strength: -1
**: 2,000
Vitality: ---
***: 18,000
Magic Power: +1
****: 35,000
Magic Defense: ---
MASTER: 42,000
HP Max: -2%
MP Max: +2%
Buy At: Midgar Sector 7 Slums, Sector 5 Slums, Wall Market, Junon (pre meteor), Costa Del Sol, Mideel, Condor Fort (post meteor)
Tip: This is a really good choice. Choose it over Fire, but right under Lightning.
* Ice 1 (4 MP)
Does roughly 100-300 points of Ice-typed damage to target(s)
** Ice 2 (22 MP)
Does roughly 500-1,200 points of Ice-typed damage to target(s)
*** Ice 3 (52 MP)
Does roughly 2,000-4,000 points of Ice-typed damage to target(s)

Lightning
Buy: 600
All? YES
*:
Strength: -1
**: 2,000
Vitality: ---
***: 18,000
Magic Power: +1
****: 35,000
Magic Defense: ---
MASTER: 42,000
HP Max: -2%
MP Max: +2%
Buy At: Midgar Sector 7 Slums, Sector 5 Slums, Wall Market, Junon (pre meteor), Costa Del Sol, Mideel, Condor Fort (post meteor); Cloud begins with this item
Tip: Of all the elemental materias, I find this to be the best, as about 1/5 of the enemies are weak to it, and very few are invulnerable to it.
* Bolt 1 (4 MP)
Does roughly 100-300 points of Lightning-typed damage to target(s)
** Bolt 2 (22 MP)
Does roughly 500-1,200 points of Lightning-typed damage to target(s)
*** Bolt 3 (52 MP)
Does roughly 2,000-4,000 points of Lightning-typed damage to target(s)

Mystify
Buy: 6,000
All? YES
*
Strength: -1
**: 6,000
Vitality: ---
***: 25,000
Magic Power: +1
MASTER: 420,000
Magic Defense: ---
Buy At: Gongaga, Cosmo Canyon
HP Max: -2%
Tip: This one is pretty much useless. Don't even bother with it.
MP Max: +2%
* Confu (18 MP)
Target(s) are put into the "Confuse" condition. Odds of success vary for each enemy.
** Berserk (28 MP)
Target(s) are put into the "Berserk" condition. Odds of success vary for each enemy.

Poison
Buy: 1,500
All? YES
*:
Strength: -1
**: 2,000
Vitality: ---
***: 18,000
Magic Power: +1
****: 35,000
Magic Defense: ---
MASTER: 105,000
HP Max: -2%
MP Max: +2%
Buy At: Junon (pre meteor), Costa Del Sol (post meteor); Find: Shinra Building
Tip: Poison is the gift that keeps on giving. Make sure somebody always has it!
* Bio 1 (8 MP)
Does roughly 150-400 points of Poison-typed damage and gives poison condition to target(s)
** Bio 2 (36 MP)
Does roughly 600-1,200 points of Poison-typed damage and gives poison condition to target(s)
*** Bio 3 (80 MP)
Does roughly 2,000-3,500 points of Poison-typed damage and gives poison condition to target(s)

Restore
Buy: 750
All?: YES
*: ----
Strength: -1
**: 2,500
Vitality: ----
***: 17,000
Magic Power: +1
****: 24,000
Magic Defense: ----
*****: 40,000
HP Max: -2%
MASTER: 52,500
MP Max:+2%
Buy At: Midgar Sector 7 slums, Sector 5 Slums, Wall Market, Condor Fort, Costa Del Sol, Mideel; Find: Midgar Reactor 1
Tip: Attach Restore materia to an All materia to heal all characters at once. Give it to a character good with magic, such as Aeris, Tifa, or Vincent.
* Cure 1 (5 MP)
Restore a small amount of target(s) HP or do a small amount of Heal-typed damage.
** Cure 2 (24 MP)
Restore a medium amount of target(s) HP or do a medium amount of Heal-typed damage.
*** Regen (30 MP)
Target(s) gain regen condition (their HP constantly replenishes itself for a limited time).
**** Cure 3 (64 MP)
Restore a large amount of target(s) HP or do a large amount of Heal-typed damage.

Revive
Buy: 3,000
All? YES
*:
Strength: -2
**: 45,000
Vitality: -1
***: 55,000
Magic Power: +2
MASTER: 105,000
Magic Defense: +1
Buy At: Junon, Gongaga, Costa Del Sol
HP Max: -5%
Tip: Always have this equipped! I usually give it to the same character who has Restore
MP Max: +5%
* Life (34 MP)
Target dead party member(s) are revived with 1/4 of their original health
** Life 2 (100 MP)
Target dead party member(s) are revived with their HP refilled to HP Max

Seal
Buy: 3,000
All? YES
*:
Strength: -1
**: 10,000
Vitality: ---
***: 20,000
Magic Power: +1
MASTER: 210,000
Magic Defense: ---
Buy At: Junon, Costa Del Sol (post meteor)
HP Max: -2%
Tip: This is another one I found to be fairly useless.
MP Max: +2%
* Sleepil (8 MP)
Target(s) are put into the "Sleep" condition. Odds of success vary for each enemy.
** Silence (24 MP)
Target(s) are put into the "Silence" condition. Odds of success vary for each enemy.

Shield
Buy: ---
All? NO
*:
Strength: -4
**: 10,000
Vitality: -2
***: 100,000
Magic Power: +4
MASTER: 1
Magic Defense: +2
Find At: Final Dungeon
HP Max: -10%
Tip: This would be a very useful materia, but the MP cost is almost not worth it.
MP Max: +10%
* Shield (180 MP)
For a limited time, one character is shielded from all physical damage, and is able to absorb as HP all typed (but not type-less) magic damage.

Time
Buy: 6,000
All? YES
*:
Strength: -2
**: 8,000
Vitality: -1
***: 20,000
Magic Power: +2
****: 42,000
Magic Defense: +1
MASTER: 420,000
HP Max: -5%
MP Max: +5%
Buy At: Gongaga, Rocket Town
Tip: Once you have the Enemy Skill Big Guard there's no need for this materia.
* Haste (18 MP)
Target(s)' time gauge fills at a faster rate, allowing for more turns.
** Slow (20 MP)
Target(s)' time gauge fills at a slower rate, allowing for less turns.
*** Stop (34 MP)
Target(s) are frozen in place and cannot act until spell is dispelled or naturally wears off.

Transform
Buy: 5,000
All? YES
*:
Strength: -1
**: 8,000
Vitality: ---
***: 24,000
Magic Power: +1
MASTER: 350,000
Magic Defense: ---
Buy At: North Corel, Gongaga, Cosmo Canyon, Mideel; Find: Corel Mountains; Cait Sith begins with this item
HP Max: -2%
Tip: I also found this one to be useless.
MP Max: +2%
* Mini (10 MP)
Target(s) are put into (or cured of) the "Mini" condition. Odds of success vary for each enemy.
** Toad (14 MP)
Target(s) are put into (or cured of) the "Toad" condition. Odds of success vary for each enemy.

Ultima
Buy: ---
All? NO (affects all enemies without All)
*:
Strength: -4
**: 5,000
Vitality: -2
***: 100,000
Magic power: +4
MASTER: 1
Magic Defense: +2
Find At: North Corel
HP Max: -10%
Tip: Ultima is very powerful. Make sure someone like Cloud always has it.
MP Max: +10%
** Ultima (130 MP)
Does massive (5,000+) damage to all enemies.

Master Magic
Buy: ---
All? Yes
Sell: 1
Stats are not affected
Find At: Cosmo Canyon OR give the guy in Kalm the Earth Harp for complete set of Master Materia
Once you get this, attach it to an All and give it to Cloud! This is the best magic materia in the game!
Allows the character who has this item equipped to cast any magic spell in the game. You can only get this materia when you have at least one of every single other magic materia at master level. This materia does not gain AP, and can not reproduce itself.