Take into account that sprites can be changed... which is important to remember seeing as that all the espers are replaced with guys, though all the espers are definatly not male.

Terra  = Starla
Locke  = Rune
Edgar  = Highwind
Sabin  = Vortex
Celes  = ? (catgirl?)
Setzer = Psych... or Phyte
Gau    = ?
Cyan   = Debris/Ace!/Shagrt
Shadow = ?
Strago = ?
Relm   = ?
Mog    = Coop (?)
Gogo   = Engima
Umaro  = Tekno

Vicks       = ?
Wedge       = ?
Banon       = ?
Leo         = ?
Gesthal     = Pretzel
Kefka       = Kefman
Siegfried   = ?
Ultros      = Spram
Cid         = ?

Ramuh    = Ramu8Bit (Ryan8Bit + Ramuh)
Ragnarok = Jadearok (Jade Gemini + Ragnarok)
Crusader = AmICrsdr (AmIEvil + Crusader)
Raiden   = RotMM    (CotMM + Raiden)
Odin     = 68030dn  (68030 + Odin)
Bahamut  = Mustamut (Mustin + Bahamut)
Pheonix  = Rimconix (Rimco + Pheonix)
Alexandr = Malexndr (Malcos + Alexandr)
Starlet  = ?
Terrato  = Terrapo! (po! + Terrato)
Tritoch  = Trion303 (Legion303 + Tritoch)
Fenrir   = Dakrir   (Daknit + Fenrir)
Palidor  = Palidrop (Beatdrop + Palidor)
Sraphim  = ?
ZoneSeek = MazeSeek (MazeDude + ZoneSeek)
Golem    = GoppZlem (NoppZ + Golem)
Bismark  = Russmark (Russell Cox + Bismark)
Carbunkl = Carbnk1e (DJ Carbunk1e + Carbunkl)
Phantom  = bLiNdtom (bLiNd + Phantom)
Shoat    = Sharoon  (Haroon + Shoat)
Maduin   = Madugene (mutagene + Maduin)
Unicorn  = Unisaur  (Spekkosaurus + Unicorn)
Ifrit    = ?
Shiva    = fxscriva (fxscreamer + Shiva)
Stray    = LousyCat (LousySpy + Stray)
Siren    = ?
Kirin    = Prievert (Prievert + Kirin)

Ice Dragon   = Joe Lizard
Fire Dragon  = Wyvern13
Storm Dragon = Disco Wyrm
White Dragon = drakybash
Dirt Dragon  = Draunders
Blue Dragon  = JiveDragon
Gold Dragon  = DracoPizza
Skull Dragon = Ryutricity

Ragnarok    = Quasikaotic
Illumina    = McVaffe Edge
Sky Render  = mp Render
AtmaWeapon  = AltimaJAXX
Excalibur   = North Blade
Aura Lance  = AE Lance
Stunner     = The Peeples
Tiger Fangs = Tiger Riley 
Scimitar    = Seithitar
Graedus     = Ailsean Axe
Heal Rod    = Catgirl Rod
Strato      = Silver Spork
Wing Edge   = winglessEdge
Striker     = Goatse Pic
Doom Darts  = Pancakes
Dragon Claw = U-ji Claw
Ogre Nix    = Quinn Nix
Falchion    = Rayza Blade
Sniper      = Praslowicz X

Cactrot    = lil'chava
Geckorex   = Yamori


Amulet
Provides defense against Poison, Zombie & Dark
=
BlackCrystal
Provides defense against Poison, Zombie & Dark


Atlas Armlet
Raises attack power with FIGHT command ONLY
=
MightyPotion
Raises attack power with FIGHT command ONLY


Back Guard
Avoids Pincer and Back attacks
=
GET READY
Avoids Pincer and Back attacks


Barrier Ring
SHELL is casted when character's HP is low
=
Bluebase
SHELL is casted when character's HP is low


Beads
Allows for a higher evade% in battle
=
Dodger
Move like BlueLightning


Black Belt
Allows player to counter attack, 60% ratio
=
FlashFire
Allows player to counter attack, 60% ratio


Blizzard Orb
Lets Umaro randomly cast ICe based spells
=
IceCrystal
Not quite a FrostyDelight for enemies


Charm Bangle
Allows for Random Encounters be cut by 62%
=
SewerThug
You smell like sewage; foes avoid you


Cherub Down
Allows wearer to remain floated no matter what
=
Seraph Wing
Even though LittleKidsCan'tFly


Coin Toss
Allows Setzer to throw GP in place of SLOTS
=
MorriganRing
Who needs GP when you have Morrigan?


Cure Ring
Automatically casts REGEN on wearer
=
TomatoJucie
It's good for you! Casts REGEN


Cursed Ring
Puts all abnormal statuses into effect on user
=
Cursed Crest
Makes you like those Cursed Pirates of the Sea


Dragoon Boots
Changes FIGHT to JUMP
=
DragonHop
Changes FIGHT to JUMP



Gale Hairpin
Increases overall ratio for Pre-Emptive attack
=
QuickDraw
Increased chances to strike first



Moogle Charm
Allows avoidence of random encounters, 100%
=
BadassPosse
No one wants to mess with you!


Muscle Belt
Increases Max HP by 50%
=
Intension
Makes you intense; Max HP +50%


Offerring
Allows for 4 hits each round, 8 with 2 weapons
=
Dream Fighter
Allows for 4 hits each round


Relic Ring
Makes char. w/undead properties, but not zombie
=
Devil'sMask
Be like Dead Guys!


Safety Bit
Prevents Fatal magics(e.g. Doom, X-Zone)
=
EvilBeGone
Prevents Death on the Snowfield


Sneak Ring
Increases Locke's STEAL ratio
=
Coffee Mug
Rune's senses are improved!


Star Pendant
Prevents POISON statuses
=
Slow Poison
No more poison to worry about


Thief Glove
Changes STEAL to CAPTURE
=
Coding Book
A powerup for Rune




Fire   = Flame 
Fire 2 = Flame2
Fire 3 = Flame3
XZone  = Ban
Quake  = Bass
Imp    = n00b



    Source: geocities.com/cactrot