**Materia**
Independent Materia(purple)
Name                            Description                          AP                         Location
Cover                Increase defense, protect char           40,000                     Aeris's game
Chocobo Lure            Attract Chocobos                                             Purchase from ChocoBilly
Long Range Attack    Same attack from back/front         80,000           Climb vines in Mythril Cave
Counter Attack          Counter attack when hit               100,000             Nibelheim Mountains
Enemy Lure               Increases battle rate                    50,000             250bp at Gold Saucer
Speed Plus                 Increase speed                          100,000             4000bp in Gold Saucer
MP plus                    Increase Max MP                        50,000             Shop in Cosmo Canyon
HP plus                     Increase Max HP                        50,000             Cosmo Canyon/Mideel
Luck Plus                   Increase Luck                           100,000             Temple of the ancients
Magic Plus                Increase Magic Attack                                              Coral Valley Cave
Gil Plus                Increase gil gained from battle          150,000             10,000gp at Gold Saucer
Pre-emptive           Increase First Strike chances            80,000                    Gold Saucer
Exp. Plus              Increases Exp. gained from battle     150,000                2000gp at Gold Saucer
Enemy Away      Decreases chance of being attacked      50,000                  Chocobo Racing Gift
Hp<->Mp                   Switch HP and MP                     80,000                   Cave North of Corel
Mega All                   Cmds/Spells target all                   160,000                     North Cave
Underwater        Remoces Timer on Emerald                                             Kalm Traveler  

Summon Materia(Red)
Name                             Description               MP             AP                     Location
Choco/Mog                    Deathblow                14             3,500               From chocobos at Chocofarm
Shiva                           Diamond Dust              32           50,000                 From Priscilla in Junon
Ifrit                              Hell Fire                     34            60,000           After defeating Jenova-BIRTH on the Shinra boat
Ramuh                       Judgement Bolt             40             70,000           Inside Chocobo Racing room
Titan                         Anger of teh Land          46             80,000           In destroyed Gongaga reactor
Odin        Gunge Lance/Steel Bladed Sword       80             90,000            Safe in Shinra Mansion
Kjata                       Elemental Attack             110            140,000               Sleeping Forest
Bahamut                      Mega Flare                  100            120,000                 Cetra Shrine
Alexander                  Holy Attack                 120             150,000                Snow witch in Great Glacier
Neo Bahamut               Giga Flare                  140             200,000                Whirlwind Maze
Leviathan                    Water Attack                78              100,000                 Wutai Pagota
Pheonix                       Fire/Life 2                 180              180,000                    Fort Condor
Hades                       Black Couldron             150              250,000                 Gelnika-Shinra Plane
Bahamut ZERO                Tera Flare               180              250,000                  Big Blue Materia/Cosmo
Typoon                         Sneeze attack           160              250,000                        Frog Forest
KOTR                       Ultimate End                250              500,000                      Materis Cave/NE island

                
Master Materia
You get these by taking the Earth Harp to the Kalm traveler. Or if you get all the materia of one type mastered. Such as command(yellow), and take it to the large materia of that color(in cosmo canyon/bugenhagen's observatory) and you will get the 'master' of that color.