Because there are so many items listed here, use the Ctrl-F function to find items.

Name Description Can refine into
Potion recovers 200 HP 3 - Med LV Up = Potion+
Potion+ recovers 400 HP 3 - Med LV Up = Hi-Potion
Hi-Potion recovers 1000 HP 3 - Med LV Up = Hi-Potion+
Hi-Potion+ recovers 2000 HP 3 - Med LV Up = X-Potion
X-Potion recovers all HP 3 - Med LV Up = Mega-Potion
Mega-Potion recovers 1000 HP to all allies 20 - Forbid Med-RF = Elixir
Phoenix Down recover from being KO'd 50 - Med LV Up = Mega Phoenix
Mega Phoenix recovers all from KO 3 - Tool-RF = Phoenix Pinion
Elixir recover all HP and status effects 10 - GFAbl Med-RF = Doc's Code
10 - Med LV Up = Megalixir
Megalixir recover all HP and status effects to all nothing
Antidote cures Poison 1 - ST Mag-RF = Bio
Soft cures Petrify 1 - ST Mag-RF = 3 Break
Eye Drops cures Darkness 1 - ST Mag-RF = Blind
Echo Screen cures Silence 1 - ST Mag-RF = 2 Silence
Holy Water cures Zombie and Curse 1 - L Mag-RF = 2 Zombie
Remedy cures all abnormal status effects 10 - Med LV Up = Remedy+
1 - Supt Mag-RF = 5 Esuna
Remedy+ cures all abnormal status and magic effects 10 - Med LV Up = Elixir
Hero Trial makes ally invincible temporarily (not always) 10 - Med LV Up = Hero
Hero makes ally invincible temporarily 10 - Med LV Up = Holy War Trial
Holy War Trial makes party invincible temporarily (not always) 10 - Med LV Up = Holy War
Holy War makes party invincible temporarily 5 - GF Abl Med-RF = Knight's Code
Shell Stone casts Shell 1 - Supt Mag-RF = Shell
Protect Stone casts Protect 1 - Supt Mag-RF = Protect
Aura Stone casts Aura 1 - Supt Mag-RF = Aura
Death Stone casts Death 1 - L Mag-RF = Death
Holy Stone casts Holy 1 - L Mag-RF = Holy
Flare Stone casts Flare 1 - F Mag-RF = Flare
Meteor Stone casts Meteor 1 - Forbid Mag-RF = Meteor
Ultima Stone casts Ultima 1 - Forbid Mag-RF = Ultima
Gysahl Green summons Chicobo nothing
Phoenix Pinion summons Phoenix 20 - GF Abl Med-RF = Phoenix Spirit
1 - F Mag-RF = Firaga
Friendship summons Moomba nothing
Tent restores HP and status effects to all 4 - Recov Med-RF = Mega-Potion
1 - L Mag-RF = 10 Curaga
Pet House restores HP to all GF's 1 - GF Recov Med-RF = 2 G-Returners
Cottage restores HP and status effects to all plus GF's 2 - Recov Med-RF = Mega-Potion
1 - L Mag-RF = 20 Curaga
G-Potion recovers 200 HP to a GF nothing
G-Hi-Potion recovers 1000 HP to a GF nothing
G-Mega-Potion recovers 1000 HP to all GF's nothing
G-Returner removes KO status from GF nothing
Rename Card can change a GF's name nothing
Amnesia Green can make a GF forget an ability nothing
HP-J Scroll GF learns the HP-J ability 10 - GF Abl Med-RF = Giant's Ring
Str-J Scroll GF learns the Str-J ability 10 - GF Abl Med-RF = Power Wrist
Vit-J Scroll GF learns the Vit-J ability 10 - GF Abl Med-RF = Orihalcon
Mag-J Scroll GF learns the Mag-J ability 10 - GF Abl Med-RF = Force Armlet
Spr-J Scroll GF learns the Spr-J ability 10 - GF Abl Med-RF = Hypno Crown
Spd-J Scroll GF learns the Spd-J ability 10 - GF Abl Med-RF = Jet Engine
Luck-J Scroll GF learns the Luck-J ability 1 - Forbid Mag-RF = Luck Up
Aegis Amulet GF learns the Eva-J ability 2 - Forbid Mag-RF = Spd Up
1 - Time Mag-RF = 100 Haste
Elem Atk GF learns the Elem-Atk-J ability 1 - Forbid Mag-RF = 4 Elixirs
Elem Guard GF learns the Elem-Def x 4 ability 1 - Forbid Mag-RF = 4 Elixirs
Status Atk GF learns the ST-Atk-J ability 1 - Forbid Mag-RF = 4 Elixirs
Status Guard GF learns the ST-Def x 4 ability 1 - Forbid Mag-RF = 4 Elixirs
Rosetta Stone GF learns Ability x 4 1 - Tool-RF = Shaman Stone
Magic Scroll GF learns the Magic command 1 - Tool-RF = 10 Wizard Stones
GF Scroll GF learns the GF command 1 - Tool-RF = 10 Wizard Stones
Draw Scroll GF learns the Draw command 1 - Tool-RF = 10 Wizard Stones
Item Scroll GF learns the Item command 1 - Tool-RF = 10 Wizard Stones
Gambler Spirit GF learns the Card command 1 - Tool-RF = 10 Wizard Stones
Healing Ring GF learns the Recover command 1 - Recov Med-RF = 20 Mega-Potions
1 - Tool-RF = 30 Cottages
1 - GF REcov Med-RF = 20 G-Mega-Potions
1 - L Mag-RF = 100 Curaga
Phoenix Spirit GF learns the Revive command 1 - Recov Med-RF = 100 Phoenix Downs
1 - GF Recov Med-RF = 40 G-Returners
1 - F Mag-RF = 100 Firaga
1 - L Mag-RF = 100 Full-Life
Med Kit GF learns the Treatment command 1 - ST Med-RF = 20 Remedies
1 - Forbid Med-RF = 2 Megalixirs
1 - Supt Mag-RF = 100 Esuna
Bomb Spirit GF learns the Kamikaze command 1 - F Mag-RF = 100 Firaga
Hungry Cookpot GF learns the Devour command 1 - Tool-RF = Shaman Stone
Mog's Amulet GF learns the MiniMog command 1 - Tool-RF = Shaman Stone
Steel Pipe GF learns the SumMag+10% ability 1 - Tool-RF = Aura Stone
1 - ST Mag-RF = 20 Berserk
Star Fragment GF learns the SumMag+20% ability 1 - Tool-RF = 2 Meteor Stones
1 - Forbid Mag-RF = 5 Meteor
Energy Crystal GF learns the SumMag+30% ability 1 - Ammo-RF = 10 Pulse Ammo
1 - Tool-RF = 2 Ultima Stones
50 - GF Abl Med-RF = Samantha Soul
1 - Forbid Mag-RF = 3 Ultima
Samantha Soul GF learns the SumMag+40% ability 20 - GF Abl Med-RF = Elem Atk
1 - Time Mag-RF = 60 Triple
Healing Mail GF learns the GFHP+10% ability 1 - Recov Med-RF = 6 Hi-Potions
1 - GF Recov Med-RF = Pet House
1 - L Mag-RF = 20 Curaga
Silver Mail GF learns the GFHP+20% ability 1 - GF Recov Med-RF = 2 Pet Houses
5 - GF Abl Med-RF = Gold Armor
Gold Armor GF learns the GFHP+30% ability 1 - GF Recov Med-RF = 4 Pet Houses
5 - GF Abl Med-RF = Diamond Armor
Diamond Armor GF learns the GFHP+40% ability 1 - Tool-RF = 50 Cottages
1 - GF Recov Med-RF = 16 Pet Houses
5 - GF Abl Med-RF = Elem Guard
Regen Ring GF learns the HP+20% ability 1 - Recov Med-RF = 8 Phoenix Downs
1 - Tool-RF = 5 Tents
1 - GF Recov Med-RF = 6 G-Returners
1 - L Mag-RF = 20 Full-Life
Giant's Ring GF learns the HP+40% ability 10 - GF Abl Med-RF = Gaea's Ring
1 - Supt Mag-RF = 60 Protect
Gaea's Ring GF learns the HP+80% ability 1 - Forbid Med-RF = HP Up
Strength Love GF learns the Str+20% ability 1 - Tool-RF = 2 Aura Stones
Power Wrist GF learns the Str+40% ability 1 - Tool-RF = 10 Aura Stones
10 - GF Abl Med-RF = Hyper Wrist
Hyper Wrist GF learns the Str+60% ability 10 - Forbid Med-RF = Str Up
Turtle Shell GF learns the Vit+20% ability 1 - Tool-RF = 10 Protect Stones
1 - Supt Mag-RF = 30 Protect
Orihalcon GF learns the Vit+40% ability 1 - Tool-RF = 30 Protect Stones
10 - GF Abl Med-RF = Adamantine
Adamantine GF learns the Vit+60% ability 5 - Forbid Med-RF = Vit Up
20 - GF Abl Med-RF = Steel Curtain
Rune Armlet GF learns the Spr+20% ability 1 - Tool-RF = 10 Shell Stones
1 - Supt Mag-RF = 40 Shell
Force Armlet GF learns the Spr+40% ability 1 - Tool-RF = 30 Shell Stones
10 - GF Abl Med-RF = Magic Armlet
Magic Armlet GF learns the Spr+60% ability 10 - Forbid Med-RF = Spr Up
20 - GF Abl Med-RF = Moon Curtain
Circlet GF learns the Mag+20% ability 1 - Tool-RF = 2 Aura Stones
Hypno Crown GF learns the Mag+40% ability 1 - Tool-RF = 10 Aura Stones
10 - GF Abl Med-RF = Royal Crown
Royal Crown GF learns the Mag+60% ability 10 - Forbid Med-RF = Mag Up
20 - GF Abl Med-RF = Status Atk
Jet Engine GF learns the Spd+20% ability 50 - Forbid Med-RF = Spd Up
10 - GF Abl Med-RF = Rocket Engine
Rocket Engine GF learns the Spd+40% ability 5 - Forbid Med-RF = Spd Up
1 - Time Mag-RF = 50 Triple
Moon Curtain GF learns the Auto-Shell ability 1 - Supt Mag-RF = 100 Shell
Steel Curtain GF learns the Auto-Protect ability 1 - Supt Mag-RF = 100 Protect
Glow Curtain GF learns the Auto-Reflect ability 2 - GF Abl Med-RF = Monk's Code
1 - Supt Mag-RF = 100 Reflect
Accelerator GF learns the Auto-Haste ability 1 - Time Mag-RF = 100 Haste
Monk's Code GF learns the Counter ability 1 - Forbid Med-RF = Str Up
Knight's Code GF learns the Cover ability 1 - Forbid Med-RF = Vit Up
Doc's Code GF learns the Med Data ability 1 - Forbid Med-RF = Megalixir
Hundred Needles GF learns the Return Damage ability 1 - Forbid Med-RF = Spd Up
Three Stars GF learns the Expend x 3-1 ability 1 - Time Mag-RF = 100 Triple
Ribbon GF learns the Ribbon ability 1 - GF Abl Med-RF = Status Guard
Normal Ammo regular ammo for Irvine's limit break 1 - Ammo-RF = Fast Ammo
Shotgun Ammo ammo that hits all enemies 1 - Ammo-RF = 2 Fast Ammo
Dark Ammo ammo that also gives a status effect nothing
Fire Ammo ammo with a fire-based elemental attack nothing
Demolition Ammo ammo 3 times as powerful as Normal Ammo nothing
Fast Ammo rapid-firing ammo nothing
AP Ammo ammo for piercing through armor nothing
Pulse Ammo high-energy ammo 5 - Forbid Mag-RF = Ultima
M-Stone Piece stone with a little magic power 1 - T Mag-RF = 5 Thunder
1 - I Mag-RF = 5 Blizzard
1 - F Mag-RF = 5 Fire
1 - L Mag-RF = 5 Cure
1 - Time Mag-RF = 5 Slow
1 - ST Mag-RF = 5 Silence
1 - Supt Mag-RF = 5 Esuna
Magic Stone stone with some magic power 1 - T Mag-RF = 5 Thundara
1 - I Mag-RF = 5 Blizzara
1 - F Mag-RF = 5 Fira
1 - L Mag-RF = 5 Cura
1 - Time Mag-RF = 5 Haste
1 - ST Mag-RF = 5 Berserk
1 - Supt Mag-RF = 5 Dispel
Wizard Stone stone with a lot of magic power 1 - T Mag-RF = 5 Thundaga
1 - I Mag-RF = 5 Blizzaga
1 - F Mag-RF = 5 Firaga
1 - L Mag-RF = 5 Curaga
1 - Time Mag-RF = 5 Stop
1 - ST Mag-RF = 5 Bio
1 - Supt Mag-RF = 20 Dispel
Ochu Tentacle strong, flexible tentacle 1 - ST med-RF = 3 Eye Drops
1 - ST Mag-RF = 30 Blind
Healing Water water with life force 1 - Recov Med-RF = 2 Hi-Potions
1 - Tool-RF = 2 Tents
1 - GF Recov Med-RF = 2 G-Hi-Potions
1 - L Mag-RF = 20 Cura
Cockatrice Pinion feather with petrifying power 1 - ST Med-RF = 3 Soft
1 - ST Mag-RF = 20 Break
Zombie Powder powder with zombie effect 1 - ST Med-RF = 3 Holy Water
1 - L Mag-RF = 20 Zombie
Lightweight shoes that make you light on your feet 100 - GF Abl Med-RF = Accelerator
1 - Time Mag-RF = 20 Haste
Sharp Spike long, sharp claw 1 - Ammo-RF = 10 AP Ammo
Screw used to remodel weapons 1 - Ammo-RF = 8 Normal Ammo
Saw Blade serrated blade 1 - L Mag-RF = 10 Death
1 - Supt Mag-RF = 20 Dispel
Mesmerize Blade long, sharp blade 1 - Recov Med-RF = 2 Mega-Potions
1 - GF Recov Med-RF = G-Mega-Potion
1 - L Mag-RF = 20 Regen
Vampire Fang fang that makes a vampire attack 1 - Supt Mag-RF = 20 Drain
Fury Fragment stone that contains morale 1 - Tool-RF = 2 Aura Stones
1 - Supt Mag-RF = 5 Aura
Betrayal Sword sword that betrays allies 1 - ST Med-RF = Remedy
1 - ST Mag-RF = 20 Confuse
Sleep Powder induces sleep 1 - ST Med-RF = Remedy
1 - ST Mag-RF = 20 Sleep
Life Ring ring with life force 1 - Recov Med-RF = 2 Phoenix Downs
1 - GF Recov Med-RF = 2 G-Returners
1 - L Mag-RF = 20 Life
Dragon Fang dragon's fang with recovery force 1 - ST Med-RF = Remedy
100 - GF Abl Med-RF = Med Kit
1 - Supt Mag-RF = 20 Esuna
Spider Web Quistis can learn Ultra Waves 1 - Time Mag-RF = 20 Slow
Coral Fragment Quistis can learn Electrocute 1 - T Mag-RF = 20 Thundara
Curse Spike Quistis can learn Lv?Death 1 - ST Med-RF = Remedy
100 - Tool-RF = Dark Matter  *Siren must be at level 100 for this to work
1 - ST Mag-RF = 10 Pain
Black Hole Quistis can learn Degenerator 1 - Time Mag-RF = 30 Demi
Water Crystal Quistis can learn Aqua Breath 1 - I Mag-RF = 50 Water
Missile Quistis can learn Micro Missiles 1 - Ammo-RF = 20 Demolition Ammo
Mystery Fluid Quistis can learn Acid 1 - ST Mag-RF = 10 Meltdown
Running Fire Quistis can learn Gatling Gun 1 - Ammo-RF = 40 Demolition Ammo
Inferno Fang Quistis can learn Fire Breath 1 - Tool-RF = 2 Flare Stones
1 - F Mag-RF = 20 Flare
Malboro Tentacle Quistis can learn Bad Breath 1 - ST Med-RF = 2 Remedies
100 - GF Abl Med-RF = Moon Curtain
1 - ST Mag-RF = 40 Bio
Whisper Quistis can learn White Wind 1 - Tool-RF = Cottage
1 - GF Recov Med-RF = 4 G-Hi-Potions
100 - GF Abl Med-RF = Healing Ring
1 - L Mag-RF = 50 Curaga
Laser Cannon Quistis can learn Homing Laser 1 - Ammo-RF = 5 Pulse Ammo
Barrier Quistis can learn Mighty Guard 50 - GF Abl Med-RF = Aegis Armlet
1 - Supt Mag-RF = 40 Shell
Power Generator Quistis can learn Ray Bomb 1 - Ammo-RF = 20 Pulse Ammo
Dark Matter Quistis can learn Shockwave Pulsar 1 - GF Abl Med-RF = Luck-J Scroll
1 - Forbid Mag-RF = 100 Ultima
Bomb Fragment stone with fire element 1 - Ammo-RF = 20 Fire Ammo
100 - GF Abl Med-RF = Bomb Spirit
1 - F Mag-RF = 20 Firaga
Red Fang dragon's fang with fire element 1 - Ammo-RF = 40 Fire Ammo
1 - F Mag-RF = 20 Firaga
Arctic Wind contains ice element wind 1 - I Mag-RF = 20 Blizzara
North Wind contains strong ice element wind 1 - I Mag-RF = 20 Blizzaga
Dynamo Stone stone with thunder element 1 - T Mag-RF = 20 Thundaga
Shear Feather bird's feather that flies on wind 1 - T Mag-RF = 20 Aero
Venom Fang poisonous monster fang 1 - ST Med-RF = 10 Antidote
1 - Ammo-RF = 20 Dark Ammo
1 - ST Mag-RF = 20 Bio
Steel Orb steel orb with gravitational power 1 - Time Mag-RF = 15 Demi
Moon Stone holy moon stone with monsters living inside it 1 - Tool-RF = 2 Holy Stones
1 - Forbid Mag-RF = 20 Holy
Dino Bone large dinosaur bone 1 - Time Mag-RF = 20 Quake
Windmill windmill containing wind energy 1 - T Mag-RF = 20 Tornado
Dragon Skin durable dragon skin 100 - GF Abl Med-RF = Glow Curtain
1 - Supt Mag-RF = 20 Reflect
Fish Fin fish's fin 1 - I Mag-RF = 20 Water
Dragon Fin very hard dragon scale 1 - Time Mag-RF = 20 Double
Silence Powder powder containing silence 1 - ST Med-RF = 3 Echo Screens
1 - ST Mag-RF = 20 Silence
Poison Powder powder containing poison 1 - ST Med-RF = 3 Antidote
1 - Ammo-RF = 10 Dark Ammo
Dead Spirit contains death 1 - Tool-RF = 2 Death Stones
1 - L Mag-RF = 20 Death
Chef's Knife tonberry's knife 1 - Ammo-RF = 20 AP Ammo
1 - L Mag-RF = 30 Death
Cactus Thorn cactuar's thorn 1 - Ammo-RF = 40 Demolition Ammo
100 - GF Abl Med-RF = Hundred Needles
Shaman Stone stone with mystical power 1 - Tool-RF = LuvLuvG
10 - Forbid Med-RF = Hero Trial  *Doomtrain must be at level 100
1 - GF Abl Med-RF = Rosetta Stone
Fuel fuel for a rental car 1 - Ammo-RF = 10 Fire Ammo
HP Up raises maximum HP by 10 2 - GF Abl Med-RF = HP-J Scroll
Str Up raises Strength by 1 2 - GF Abl Med-RF = Str-J Scroll
Vit Up raises Vitality by 1 2 - GF Abl Med-RF = Vit-J Scroll
Spr Up raises Spirit by 1 2 - GF Abl Med-RF = Spr-J Scroll
Mag Up raises Magic by 1 2 - GF Abl Med-RF = Mag-J Scroll
Spd Up raises Speed by 1 2 - GF Abl Med-RF = Spd-J Scroll
Luck Up raises Luck by 1 2 - GF Abl Med-RF = Luck-J Scroll
LuvLuvG increases compatibility with all GF's by 20 nothing