MATERIA

Spell (Green) Materia

Fire
Ice
Lightning
Restore-#1 Reactor
Fire-#7 Sector / Materia Shop
Posien-#67 Floor / Shinra Corp.
Earth-Kalm Shop
Heal-Kalm Shop
Revive-Junon Shop
Transform-Mt. Corel
Mystify-Gongaga Shop
Gravity-Cave of the Gi
Destruct-From Sepheroth / ShinraMansion
Barier-Roket Town Shop
Exit-Rocket Town Shop
Comet-Forgotten City
Full Cure-Cosmo Canyon Shop (hidden)
Contain - White Chocobo in Mideel
Ultima - North Corel (After train stopping)
Sheild - Last Dungeon
Master Magic - Cosmo Canyon (hugh materia)

Command (Yellow) Materia

Steal - Midgar Sewers
Sense - #6 Sector / Playground
Enemy Skill - #68 / Shinra Corp.
Throw - Yuffie Recruit
Manipulate - Cait Sith Recruit
Deathblow - Gongaga Reactor / Back Road
Morph - Temple of the Ancients
Double Cut - Sunken Shinra Air Ship
X - Summon - 64,000 BP at the Battle Square / Gold Saucer
Slash All - Ancient Forest / Defeat Shadow Beast
Mime - South of Wutai / Cave / Green Chocobo needed
X - Magic - Final Dungeon / Above Command Counter
X - Item - Underneath Midgar
Master Command - Cosmo Canyon

Support (Blue) Materia

All - #7 Sector / Shop
Elemental - #62 Floor / Shinra Corp.
Added Effect - Cave of the Gi
MP absorb - Wutai item Shop / Chest
HP absorb - Wutai Cat House
Added Cut - Great Glacier
MP Turbo - Whirlwind Maze
Steal As Well - Wutai Mountains
Magic Counter - Chocobo Racing Gift
Sneak Attack - Chocobo Racing Gift
Quadra Magic - South of Wutai / Cave / Green Chocobo needed
Final Attack - Battle Square / Boss / Golden Saucer
Counter - Final Dungeon

Summon (Red) Materia

Choco/Mog - Chocobo Farm / From the Chocobos
Shiva - Junon / From Priscilla
Ifrit - Shinra Boat / Defeat Jenova Birth
Ramuh - Chocobo Racign Room / Golden Saucer
Titan - In deserted Gongaga Reactor
Odin - Shinra Mansion / Safe
Kjata - Sleeping Forest
Bahamut - Certa Shrine / Defeat the Red Dragon
Alexander - Great Glacier / Defeat the Snow Level
Neo Bahamut - Whirlwind Maze
Leviathan - Wutia Pagoda / Defeat Godo
Phoenix - Fort Condor
Hades - Shinra Plane / Drowned
Bahamut Zero - Big Blue Materia
Typhoon - Ancient Forest / Defeat the Ultimate Weapon
Knights of the Round - Noth East Island Cave / Gold Chocobo needed
Master Summon

Independent (Purple) Materia

Cover-Aeris' Garden
Chocobo Lure - Chocobo Farm / Purchase
Long Range Attack - Mythril Cave / Climb Vines
Counter Attack - Nibelheim Mountains / Defeat Materia Keeper
Enemy Lure - 250 BP at the Battle Square / Gold Saucer
Speed Plus - 4000 BP at the Battle Square / Gold Saucer
MP Plus - Cosmo Canyon / Shop
HP Plus - Cosmo Canyon / Shop
Luck Plus - Temple of the Ancients
Magic Plus - Corral Valley Cave
Gil Plus - 10,000 GP at the Battle Square / Gold Saucer Pre-Emptive - Gold Saucer
Exp. Plus - 2,000 GP at the Battle Square / Gold Saucer
HP <--> MP - North of North Corel / Cave Black, Gold Chocobo needed
Mega All - Final Dungeon
Underwater - Kalm Traveler / You need to morph a ghostship in the Underwater Reactor in Junon. Then take the item it gives you to the Kalm Traveler.