Materia: Magic | Support | Command | Independent | Summon

All
Effect when combined: Spell magic on all enemies or allies.
Location: Too many to get. ;)

Elemental
Effect when combined: Elemental effect on weapon or armor.
Location: Mt. Nibel.

HP Absorb
Effect when combined: Absorbs HP from enemy when magic is used.
Location: Whirlwind Maze.

MP Absorb
Effect when combined: Absorbs MP from enemy when magic is used.
Location: Item Shop in Wutai.

MP Turbo
Effect when combined: Magic is more powerful, but used more MP
Location: Cat's House in Wutai.

Added Cut
Effect when combined: Extra cut when magic is used.
Location: Great Glacier. Go upper right after snowboarding. At the next junction go right again and then to the right of the screen you see the materia.

Added Effect
Effect when combined: Adds the effect to your normal attack.
Location: Cave of the Gi.

Sneak Attack
Effect when combined: Start the battle with the linked magic.
Location: Chocobo Racing.

Counter
Effect when combined: Uses command when (s)he is attacked.
Location: Chocobo Racing.

Magic Counter
Effect when combined: Uses magic/summon when (s)he is attacked.
Location: Chocobo Racing.

Quadra Magic
Effect when combined: Uses magic or summon 4 times.
Location: Secret Cave near Mideel.

Steal as Well
Effect when combined: Steal from enemy when magic is used.
Location: Fire Cave at the Da-Chao Mountain.

Final Attack
Effect when combined: Uses final attack when (s)he is dead.
Location: Battle Square and Special Square at the Gold Saucer.

Materia: Magic | Support | Command | Independent | Summon