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I take no credit for this what so ever, I am simply trying to help others find an easy way to view this as it was hard to find the above document.

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Material Name Type Pt Spina Monster(s) Lvl Place(s)
Acuracy+4 (Blue) Xtal (mana) 2 1 Floral Bee 40 Figo's Manor
Accuracy+8 (Blue)

Xtal (mana)

2 1 Shiny Roar 86

Garden of Simulation: Area 1,2

Aged Sap Medicine 8 8 Larmo 45 Fibazo Boundary
AGI+2 (Blue) Xtal (mana) 2 1 Cliff Pico 33 Lonogo Canyon
AGI+3 (Blue) Xtal (mana) 2 1 Parasitized Dog 64 Dark Wasteland
Akuku Sand Mana 9 9 Kiliznar 70

Akaku Desert A1 A2

Ancient Big Tree Wood 13 13 Granny 88 Abys of no return: Area 3
Ancient Coin Metal 7 7 Gold Jelly 34-36 Aulada Ancient Tower
Ancient Empress Tomb (TP) Mana 1 1 Bone Dragnewt 45, 47, 48 Ancient Empress Tomb: A1, A2, A3
Ancient Gold Coin Metal 10 10 Golden Skeleton 54 Zoktzda Ruins
Ancient Moss Medicine 11 11 Targa 72-77 Abyss of No Return: A1, A2, A3
Ancient Shell Mana 3 11 Shell Kraken 77 Abyss of No Return: Area 1, 2, 3.
Ancient Stone Slab Metal 9 9 Ruin Golem (Boss) [Metal] 45 Zoktzda Ruins: Reversed 
Animal Claw Beast 3 3 Hound 13 Isthmus of Kaus
Animal Horn Best 3 3 Larvaca 21 Rakua Plains, Ruined Temple Town
Animal Skin Cloth 2 1 Little Boar, Boar 24-27 Nisel Mountain
Animal Skin Cloth 2 1 Raffy

1, 2, 9

Rakua Plains, Ruined Temple Town
Animal Skin Cloth 2 1 Raffy 3, 5, 10 Rugio Site, Suedor Cliff
Animal Skin Cloth 2 1 Roca 18 Witeka Scorched Plains
Anti-Rust Oil Medicine Ornis Demi Machina 85 Artillary Defence Line
Apple Medicine 5 6 Coryn, BIg Coryn 19, 60 Dounce Hamlet
Aranea Silk Cloth 16 15 Aranea (Boss) 100 Garden of Sublimation: Central Part
ASPD+20 (Blue) Xtal (Mana) 2 1 Hound 13, 18 Isthmus of Kaus
ASPD+40 (Blue) Xtal (Mana) 2 1 Flame Roar 43 Saham Crater

ASPD+60 (Blue)

Xtal (Mana) 2 1 Ghost Potum 70 Garden of Beginning
Athema Stone Metal 4 3 Rio Brosche 11 Athema Ruins: Area 2
Aulada Stone Metal 8 7 Rutrio  36-38 Aulada Ancient Tower
Aurora Crystal Mana 3 12 Moxiz 91 Cradel of Soldier: Inside
Bat Claw Beats 3 3 Nemico 11 Underground Ruins
Bat Claw  Beast 3 3 Rotta Nemico 45 Shahm Underground Cave B1
Bat Patagium Cloth 9 9 Noir Nemico 76 Lunagent Mountain: Area 1
Bat Wing Cloth 2 1 Nemico 11 Underground Ruins
Bead Fragment Mana 1 6 Acoiris 70 Yorl Highlands
Bead Fragment Mana 1 6 Green Jelly, Stone 31-33 Zoktzda Ruins: Abnormal Space
Bead Fragment Mana 1 6 Guardian Statue 22 Ruined Temple
Bead Fragment Mana 1 6 Savaran (Big) 19 Witeka Scorched Plains
Bead Fragment Mana 1 6 Silver Roar 42 Debakcy Channel
Bead Fragment Mana 1 6 Stone 31, 33 Zoktzda Ruins: Abnormal Space
Bead Fragment  Mana 1 6 Stone 39 Blue Moon Palace
Bead Fragment Mana 1 6 Vanilla Potum, King Potum 10-14, 50 Athema Ruins
Bear Fur Cloth 10 9 Violaccon 80 Darkon Plains
Bear Meat Medicine Foxiger 49 Centerio Highlands
Beast Claw Beast 4 4 Foxiger 49 Centerio Highlands
Beast Mane Beast 7 6 Foxiger 49 Centerio Highlands
Bee Wing Cloth 4 4 Floral Bee 40 Figo's Manor
Bexiz Magic Cannon Metal 15 15 Bexiz 130 Cradle of Soldiers: Deepest Part
Bexiz Stone Shell Metal 11 11 Bexiz 130 Cradle of Soldiers: Deepest Part
Big Bolt Metal 7 7 Helmcoon 71 Magic Waste Site: Area 1, 2
Bug Dust Medicine 8 9 Duston 72 Magic Waste Site: Area 2, 3
Big Fin Cloth 8 7 Sand Anglerfish 67 Akaku Desert A2
Big Mane Beast 7 6 Boar,Green Boar 25-27,52 Nisel Mountain, Manor Under Cultivation
Big Nose Mana 7 7 Salliphant 37 Harde Hill
Big Paper Charm Mana 3 11 Hungged Mummy 78 Lunagent Mountains: Area 2, 3
Big Pedulum Metal 7 7 Cursed Clock 71 Magic Waste Site: Area2, 3
Big Scrap Metal 9 Scrader (Boss) 82 Magic Waste Site: Boss Map
Bird Wing Beast 2 1 Pico 1, 22, 18 Rakua Plains, Marabow Forest, Rinom Plains
Bird Wing Beast 2 1 Beak 11-19 Ruined Temple Town, Ruined Temple
Bitter Medicine Medicine 8 8 Mutant Goblin 44 Saham Crator
Bitter Nut Medicine 5 6 Shell Mask 23, 27 Nisel Mountain
Black Crystal Fragment  Metal 5 4 Eerie Crystal (Boss) [Dark] 24 Isthmus of Kaus: Dragon's Den
Black Fur Cloth 5 5 Death Hound 31, 32, 54 Scaro Town, Lost Town
Black Gelatin Medicine 8 7 Black Jelly 47 Ancient Empress's Tomb: A1
Black Liquid Ink Medicine 4 4 Black Jelly 47 Ancient Empress's Tomb: A1
Black Maisma Mana 3 12 Eerie Crystal (Boss) [Dark] 24 Isthmus of Kaus: Dragons Den
Black Mushroom Crystal Metal 9 9 Infested Mushroom 76 Trace of Dark River
Blazing Crystal Mana 2 8 Flame Roar 43 Saham Crator
Blood-Draining Tenticle Beast 11 10 Blood Draining Jelly 79, 81 Plastida: Area1, 2
Bloody Scarf Cloth 13 12 Flying Executioner 89 Cradle of Soldiers: Entrance
Blueberry Medicine 11 11 Ogler 75 Trace of Dark River
Blue Butterfly Wing Cloth 5 5 Farfalla 40 Darkanon Plains
Blue Crystal Fragment Metal 4 4 Flying Quarts 44 Ethos Fortress
Blue Gelatin Medicine 3 3 Blue Jelly 5, 7, 8, 10 Underground Channel, Debakcy Channel
Bone Fragment Beast 7 7 Death Hound 54 Lost Town, Lost Town: Square
Bone Fragment Beast 7 7 Parasitized Dog 57 Land Under Development
Boss Colon Skin Cloth 7 6 Boss Colon 10 Saham Underground Cave: Deepest Part
Boss Roga's Belt Cloth 12 11 Roga (Boss) 62 Zoktzda Ruins: Abnormal Space 
Breeze Crystal Mana 2 7 Wind Roar 32 Saham Crator, Saham Underground Caves
Broadcloth Cloth 7 6 Orc, Orc Warrior 46-49 Mirror of Darkness
Broiled Pufferfish Medicine 10 11 Heat Pufferfish 72 Rinom Plains
Broken Bone Accessory Beast 18 17 B.B. Goblin (Boss) 70 Ribisco Cave: Deepest Part
Broken Boss Gob Sword Metal 8 8 Goblin Boss 40 Ribisco Cave: Deepest Part