This is all the Independent Materia found in Final Fantasy VII.

Independent Materia:			Selling Price:	Buying Price:
Cover			70000 Gil	1000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+20%	-----0 AP	-	Vitality: +01	Wall Market
+40%	-----2000 AP	-
+60%	-----10000 AP	-
+80%	-----25000 AP	-
+100% M A S T E R	-----40000 AP	-
Location Found:
Sector 5 Slums - Aeris's Home Garden.

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Independent Materia:			Selling Price:	Buying Price:
Chocobo Lure			1 Gil	2000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
x1	-----0 AP	-	Luck: +01	Chocobo Farm
x1.5	-----2000 AP	-
x2	-----10000 AP	-
x3 M A S T E R	-----25000 AP	-
Location Found:
Obtain from the pen's righthand corner in the Chocobo Farm (Discs 2 or 3).

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Independent Materia:			Selling Price:	Buying Price:
Counter Attack			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+20%	-----0 AP	-	-	-
+40%	-----10000 AP	-
+60%	-----20000 AP	-
+80%	-----50000 AP	-
+100% M A S T E R	-----100000 AP	-
Location Found:
Mt. Nibel (Win after defeating the Materia Keeper), Gold Saucer Chocobo Race (A Class, S Class).

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Independent Materia:			Selling Price:	Buying Price:
Enemy Away			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-1/2	-----0 AP	-	Luck: +01	-
-3/4	-----8000 AP	-
M A S T E R	-----50000 AP	-
Location Found:
Gold Saucer Chocobo Race (Class B, A, S).

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Independent Materia:			Selling Price:	Buying Price:
Enemy Lure			1 Gil	(see below)
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-1/2	-----0 AP	-	Luck: -01	800 BP (Disc 1) 250 BP (Discs 2 & 3)
-3/4	-----8000 AP	-
M A S T E R	-----50000 AP	-
Location Found:
Gold Saucer Battle Square (see Purchase From).

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Independent Materia:			Selling Price:	Buying Price:
EXP Plus			1 Gil	(see below)
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
EXP.UP x1.5	-----0 AP	-	Luck: -01	2000 BP (Discs 2 & 3)
EXP.UP x2	-----60000 AP	-
M A S T E R	-----150000 AP	-
Location Found:
Gold Saucer Wonder Square (see Purchase From).

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Independent Materia:			Selling Price:	Buying Price:
Gil Plus			1 Gil	(see below)
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Gil UP x1.5	-----0 AP	-	Luck: +01	1000 BP (Discs 2 & 3)
Gil UP x2	-----80000 AP	-
M A S T E R	-----150000 AP	-
Location Found:
Gold Saucer Wonder Square (see Purchase From).

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Independent Materia:			Selling Price:	Buying Price:
HP Plus			56000 Gil	8000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+10%	-----0 AP	-	(Same as ability, i.e. 2 stars will improve your HP by 20%)	Cosmo Canyon (Discs 2 & 3), Mideel
+20%	-----10000 AP	-
+30%	-----20000 AP	-
+40%	-----30000 AP	-
+50% M A S T E R	-----50000 AP	-
Location Found:
Win as prize for achieving 60-90 points to impress Rufus at Junon's Docks.

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Independent Materia:			Selling Price:	Buying Price:
HP <--> MP			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-	-----0 AP	-	(Swaps HP total with MP total, i.e. from 99 HP and 9 MP you goto 9 HP and 99 MP)	-
M A S T E R	-----80000 AP	-
-	-	-
Location Found:
Materia Cave north of North Corel.

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Independent Materia:			Selling Price:	Buying Price:
Long Range			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-	-----0 AP	-	-	-
M A S T E R	-----80000 AP	-
Location Found:
Mythril Mine - Ledge above vines.

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Independent Materia:			Selling Price:	Buying Price:
Luck Plus			1050000 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+10%	-----0 AP	-	(Same as ability effect)	-
+20%	-----15000 AP	-
+30%	-----30000 AP	-
+40%	-----60000 AP	-
+50% M A S T E R	-----100000 AP	-
Location Found:
Temple of the Ancients.

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Independent Materia:			Selling Price:	Buying Price:
Magic Plus			1400000 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+10%	-----0 AP	-	(Same as ability effect)	-
+20%	-----10000 AP	-
+30%	-----20000 AP	-
+40%	-----30000 AP	-
+50% M A S T E R	-----50000 AP	-
Location Found:
Corral Valley Cave (near the bottom of the long ladder to the left).

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Independent Materia:			Selling Price:	Buying Price:
Mega All			1400000 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
1 Use	-----0 AP	-	(Same as ability effect)	-
2 Uses	-----10000 AP	-
3 Uses	-----50000 AP	-
4 Uses	-----80000 AP	-
5 Uses M A S T E R	-----160000 AP	-
Location Found:
Northern Crater - press [OK] while leaping between levels to grab the Materia, floating from the lifestream.

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Independent Materia:			Selling Price:	Buying Price:
MP Plus			56000 Gil	8000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+10%	-----0 AP	-	(Same as ability, i.e. 2 stars will improve your MP by 20%)	Cosmo Canyon (Discs 2 & 3), Mideel
+20%	-----10000 AP	-
+30%	-----20000 AP	-
+40%	-----30000 AP	-
+50% M A S T E R	-----50000 AP	-
Location Found:

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Independent Materia:			Selling Price:	Buying Price:
Pre-Emptive			1 Gil	(see below)
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+6%	-----0 AP	-	Dexterity: +02	6400 BP (Disc 1) 1000 BP (Discs 2 & 3)
+12%	-----8000 AP	-
+24%	-----20000 AP	-
+36%	-----40000 AP	-
+48% M A S T E R	-----80000 AP	-
Location Found:
Gold Saucer Battle Square (see Purchase From).

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Independent Materia:			Selling Price:	Buying Price:
Speed Plus			1400000 Gil	(see below)
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
+10%	-----0 AP	-	(same as ability effect)	12800 BP (Disc 1) 400 BP (Discs 2 & 3)
+20%	-----15000 AP	-
+30%	-----30000 AP	-
+40%	-----60000 AP	-
+50% M A S T E R	-----100000 AP	-
Location Found:
Gold Saucer Battle Square (see Purchase From).

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Independent Materia:			Selling Price:	Buying Price:
Underwater			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
M A S T E R	-----0 AP	-	-	-
Location Found:
Morph a Ghost Ship into a Guidebook and exchange it with the Kalm Traveller.