Baldur's Gate 2 SOA and TOB Item Locations
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SOA Items

Long Sword +3 : The Equalizer
The Pommel Gem = Jon Irenicus' dungeon (The first area)
The Blade = Beholder tunnels in the Underdark
The Hilt = The Mindflayers' tunnels in the Underdark

Short Bow of Gesen +4
The String = Asylum Level 2 in the room with the 2 Clay Golems
The Shaft = Tanner's Shop Bridge District

Crom Faeyr Hammer +5
Gauntlets of Ogre Power = Planar Sphere
Girdle of Frost Giant Strength = In the room with the statue  of Demogorgon.  In the Underdark.
Hammer of Thunderbolts = Mindflayer area in the sewers under the Temple District.
Crom Faeyr Scroll = In the Temple Ruins North of Trademeet

Halberd +4: Wave
Shaft = Planar Prison
Blade = Prince Villynaty in the Sahaugin City

Mace of Disruption +2
Mace of Disruption +1 = In Bohdi's Lair
Illithium Ore = Get it in the Temple of Helm statue quest.

Celestial Fury Katana +3 = Gaurded Compound in the Temple District

Vorpal Silver Sword
Silver Blade = Brynnlaw
Silver Hilt = When you return to Athkatla after you get the blade.

TOB Items
Aslyferund Elven Chain +5
Bladesinger Chain +4 =  Black Dragon, Suldanesselar
Protection from Normal Weapons Scroll

Axe of The Unyielding +5
Axe of the Unyielding +3 = Watchers Keep Level 4
Baalor's Claw = Yaga Shura's Lair

Darkfire Bow +5
Darkfire Bow +4 = Amkethran
Bowstring of Gond = Sendai's Enclave

Taralash +5
Taralash +4 = Watchers Keep level 5
Bowstring of Gond = Sendai's Enclave

Improved Cloak of Protection +2
Cloak of Protection +2 = Sahuagin City
Improved Haste Scroll
Invisibilty Scroll

Firetooth +5
Firetooth +4 = Can be Purchased from the knights at Watchers Keep
Bowstring of Gond = Sendai's Enclave

Dagger of the Star +5
Dagger of the Star +4 = Watchers Keep level 4 In the room just to the west of the ship
Star Sapphires

Club of Detonation +5
Club of Detonation +3 = Watchers Keep Level 5
Ring of Fire resistance = Saradush Windspear Hills

Flail of Ages +5
Flail of Ages +3 = De Arnise Keep
Flail Head (Poison) = Watchers Keep level 2
Flail Head (Electric) = Azabigal's Lair

Ravager +6 
Ravager +4 = Yaga Shura's Lair
Serpent Shaft = Watchers Keep level 5

Runehammer +5
Rune of Clangeddin = Sendai's Enclave In the woodcutters house
Runehammer +4 = Yaga Shura's War Camp

Helm of the Rock
Helm of the Rock = Watchers Keep Level 2
Horns = Watchers Keep Level 2

Thieves' Hood
Thieves' Hood = Watchers Keep level 3
Ring of Invisibilty
Antidote Potion

Circlet of Netheril
Circlet of Netheril = Watchers Keep level 2
Bronze Ioun Stone = Saradush prisons

Storm Star +5
Storm Star +3 = Watchers Keep level 4
Starfall Ore = Saraduch Kiser Jhaeri's House

Golem Manual = Watchers Keep Level 1
Clay Golem Page = Watchers Keep Level 4
Stone Golem Page = Yaga Shura's Lair
Juggernaut Golem Page = Azabigal's lair

Heartwood Ring
Nymph's Tear = Forest of Mir
Oaken Ring = Amkethran To get it uou must help the priest

Short Sword of Mask +5
Short Sword of Mask +4 = Can be Purchased from the knights at Watchers Keep
Heart of the Damned = Sendai's Enclave

Erinne Sling +5
Erinne Sling +4 = Watchers Keep level 5

Ixil's Spike +6
Ixil's Spike = Watchers Keep level 2
Ixil's Nail = Watchers Keep level 5

Staff of the Ram +6
Staff of the Ram +4 = Watchers Keep level 4
Roranach's Horn = Saradush Castle

Angurvadal +5
Angurvadal +4 = Watchers Keep level 4
Liquid Mercury = Sendai's Enclave

Carsomyr +6
Carsomyr +5 = In the area of Windspear Hills
Eye of Tyr = Sendai's Enclave

Foebane +5
Foebane +3 = Watchers Keep level 1
Fflar's Scabbard = Saradush Castle

Gram the Sword of the Grief +5
Gram the Sword of the Grief +5 = Azabigal's Lair
Heart of the Damned = Sendai's Enclave

Hindo's Doom +4
Hindo's Doom +3 = Watchers Keep level 5
Hindo's Hand = Azabigal's Lair

Purifier +5
Purifier +4 = Watchers Keep level 3
Eye of Tyr = Sendai's Enclave

Spectral Brand +5
Spectral Brand +4 = Watchers Keep level 3 You must win it from Aesgareth
Skull of the Lich = Sendai's Enclave

Blessed Bracers
Paladin's Bracers = Watchers Keep level 1

Bag of Plenty +2
Bag of Plenty +1 =  Yaga Shura's Lair

Case of Plenty +2
Case of Plenty +1 = Watchers Keep Level 1

Quiver of Plenty +2
Quiver of Plenty +1 = Watcher Keep level 1
Rogue Stone

Wonderous Gloves
Bard's Gloves = Watchers Keep level 3
Diamond
Sapphire
Emerald
Rogue Stone

White Dragon Scale Armor
White Dragon Scales = Watchers Keep level 3

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