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| Materia |
| Description |
| Location |
| All |
| Paired materia effects on all allies/enemies |
| Beginner's Hall in Sector 7; Cargo Ship; other places |
| Elemental |
| Added Effect |
| MP Absorb |
| HP Absorb |
| Added Cut |
| MP Turbo |
| Steal as Well |
| Magic Counter |
| Final Attack |
| Quadra Magic |
| Sneak Attack |
| Counter |
| Adds paired Materia's element to equipped weapon or armor. |
| Shinra Building floor 62; Mount Nibel Mako spring |
| Adds paired materia status effect to equipped weapon or armor |
| Cosmo Canyon - Cave of the Gi |
| Drain MP if paired materia does damage to target |
| Wutai Item Shop, the treasure chest. (While Yuffie has your materia) |
| Drains opponents HP if paired materia does damage |
| Wutai Cat House |
| Attack along with paired Materia |
| Great Glacier |
| Use extra MP and increase power of paired materia |
| Whirlwind Maze |
| Steal as you use the paired materia |
| Cave in DaChao (Wutai) |
| Counter with paired Magic/Summon Materia |
| Chocobo Racing Gift |
| Cast paired Magic/Summon when character dies |
| Chocobo Racing Gift |
| Cast paired Magic/Summon 4 times randomly |
| Materia Cave near Mideel (Blue Chocobo needed) |
| Cast paired Magic/Summon at beginning of battle |
| After Boss battle in Battle Square |
| Counter Attack with paired Command |
| Northern Crater, the room with the bright light in the center, in the bright light |