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

Magic Materia:			Selling Price:	Buying Price:
Ice			42000 Gil	600 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Ice	-----0 AP	4	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Sector 7 Slums, Sector 5 Slums, Wall Market, Fort Condor (Disc 1), Junon City (Disc 1), Costa Del Sol, Mideel (2nd Visit)
Ice2	-----2000 AP	22
Ice3	-----18000 AP	55
M A S T E R	-----35000 AP	-
-	--	-
Location Found:
Initally Equipped to Cloud.

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Magic Materia:			Selling Price:	Buying Price:
Lightning			42000 Gil	600 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Bolt	-----0 AP	4	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Sector 7 Slums, Sector 5 Slums, Wall Market, Fort Condor (Disc 1), Junon City (Disc 1), Costa Del Sol, Mideel (2nd Visit)
Bolt2	-----2000 AP	22
Bolt3	-----18000 AP	55
M A S T E R	-----35000 AP	-
-	--	-
Location Found:
Initally Equipped to Cloud.

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Magic Materia:			Selling Price:	Buying Price:
Restore			52500 Gil	750 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Cure	-----0 AP	4	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Sector 7 Slums, Sector 5 Slums, Wall Market, Fort Condor (Disc 1), Junon City (Disc 1), Costa Del Sol, Mideel (2nd Visit)
Cure2	-----2500 AP	24
Regen	-----17000 AP	30
Cure3	-----25000 AP	64
M A S T E R	-----40000 AP	-
Location Found:
Mako Reactor Number 1 (First Mission).

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Magic Materia:			Selling Price:	Buying Price:
Fire			42000 Gil	600 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Fire	-----0 AP	4	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Sector 7 Slums, Sector 5 Slums, Wall Market, Fort Condor (Disc 1), Junon City (Disc 1), Costa Del Sol, Mideel (2nd Visit)
Fire2	-----2000 AP	22
Fire3	-----18000 AP	55
M A S T E R	-----35000 AP	-
-	--	-
Location Found:
Initially Equipped to Red XIII.

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Magic Materia:			Selling Price:	Buying Price:
Poison			105000 Gil	1500 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Bio	-----0 AP	8	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Kalm, Junon City (Disc 1), Costa Del Sol (Discs 2 & 3).
Bio2	-----5000 AP	36
Bio3	-----20000 AP	80
M A S T E R	-----38000 AP	-
Location Found:
Shinra Headquarters - 67th Floor.

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Magic Materia:			Selling Price:	Buying Price:
Earth			105000 Gil	1500 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Quake	-----0 AP	3	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Kalm, Junon City (Disc 1), Costa Del Sol (Discs 2 & 3).
Quake2	-----6000 AP	15
Quake3	-----22000 AP	120
M A S T E R	-----60000 AP	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Heal			105000 Gil	1500 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Posiona	-----0 AP	3	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Kalm, Junon City (Disc 1), Costa Del Sol (Discs 2 & 3).
Esuna	-----12000 AP	15
Resist	-----52000 AP	120
M A S T E R	-----60000 AP	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Revive			105000 Gil	3000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Life	-----0 AP	34	Strength: -02 Vitality: -01 Magic: +02 MagicDef: +01 MaxHP: -05% MaxMP: +05%	Junon City, Costa Del Sol (Disc 1).
Life2	-----45000 AP	100
M A S T E R	-----55000 AP	-
-	--	-
-	--	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Seal			210000 Gil	3000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Sleepel	-----0 AP	8	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Junon City, Costa Del Sol (Disc 1).
Silence	-----10000 AP	24
M A S T E R	-----20000 AP	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Transform			350000 Gil	5000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Mini	-----0 AP	10	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	North Corel, Cosmo Canyon, Gongaga, Mideel.
Toad	-----8000 AP	14
M A S T E R	-----24000 AP	-
Location Found:
Initially Equipped to Cait Sith, Mt.Corel Railroad Tracks.

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Magic Materia:			Selling Price:	Buying Price:
Mystify			420000 Gil	6000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Confu	-----0 AP	8	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Cosmo Canyon, Gongaga.
Berserk	-----12000 AP	28
M A S T E R	-----25000 AP	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Time			420000 Gil	6000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Haste	-----0 AP	8	Strength: -02 Vitality: -01 Magic: +02 MagicDef: +01 MaxHP: -05% MaxMP: +05%	Gongaga, Rocket Town.
Slow	-----12000 AP	20
Stop	-----52000 AP	34
M A S T E R	-----60000 AP	-
-	-	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Gravity			105000 Gil	8000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Demi	-----0 AP	14	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Mideel, Costa Del Sol (Discs 2 & 3).
Demi2	-----20000 AP	33
Demi3	-----30000 AP	48
M A S T E R	-----40000 AP	-
Location Found:
Cosmo Canyon (win after defeating Gi Nattak).

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Magic Materia:			Selling Price:	Buying Price:
Destruct			630000 Gil	9000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
DeBarrier	-----0 AP	12	Strength: -02 Vitality: -01 Magic: +02 MagicDef: +01 MaxHP: -05% MaxMP: +05%	Fort Condor (Discs 2 & 3), Mideel.
DeSpell	-----6000 AP	20
Death	-----10000 AP	30
M A S T E R	-----45000 AP	-
-	-	-
Location Found:
Shinra Mansion (Disc 1).

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Magic Materia:			Selling Price:	Buying Price:
Barrier			700000 Gil	10000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Barrier	-----0 AP	16	Strength: -02 Vitality: -01 Magic: +02 MagicDef: +01 MaxHP: -05% MaxMP: +05%	Rocket Town.
MBarrier	-----5000 AP	24
Reflect	-----15000 AP	30
Wall	-----30000 AP	64
M A S T E R	-----45000 AP	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Exit			700000 Gil	10000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Escape	-----0 AP	16	Strength: -01 Magic: +01 MaxHP: -02% MaxMP: +02%	Rocket Town.
Remove	-----8000 AP	99
M A S T E R	-----24000 AP	-
Location Found:

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Magic Materia:			Selling Price:	Buying Price:
Comet			1400000 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Comet	-----0 AP	70	Strength: -02 Vitality: -01 Magic: +02 MagicDef: +01 MaxHP: -05% MaxMP: +05%	-
Comet2	-----12000 AP	110
M A S T E R	-----60000 AP	-
-	-	-
-	-	-
Location Found:
The Forgotten City.

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Magic Materia:			Selling Price:	Buying Price:
Full Cure			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-	-----0 AP	-	Strength: -04 Vitality: -02 Magic: +04 MagicDef: +02 MaxHP: -10% MaxMP: +10%	-
Full Cure	-----3000 AP	99
M A S T E R	-----100000 AP	-
-	-	-
-	-	-
Location Found:
Cosmo Canyon (Discs 2 or 3) at the back of the Item Shop.

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Magic Materia:			Selling Price:	Buying Price:
Shield			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-	-----0 AP	-	Strength: -04 Vitality: -02 Magic: +04 MagicDef: +02 MaxHP: -10% MaxMP: +10%	-
Shield	-----10000 AP	180
M A S T E R	-----100000 AP	-
-	-	-
-	-	-
Location Found:
Northern Crater.

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Magic Materia:			Selling Price:	Buying Price:
Contain			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Freeze	-----0 AP	82	Strength: -04 Vitality: -02 Magic: +04 MagicDef: +02 MaxHP: -10% MaxMP: +10%	-
Break	-----2500 AP	86
Tornado	-----17000 AP	90
Flare	-----25000 AP	100
M A S T E R	-----40000 AP	-
Location Found:
Mideel (Disc 2) - Give Mimett Greens to the white chocobo and scratch its ears.

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Magic Materia:			Selling Price:	Buying Price:
Ultima			1 Gil	50000 Gil
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
-	-----0 AP	-	Strength: -04 Vitality: -02 Magic: +04 MagicDef: +02 MaxHP: -10% MaxMP: +10%	North Corel (Failure in protecting town).
Ultima	-----5000 AP	130
M A S T E R	-----100000 AP	-
-	-	-
-	-	-
Location Found:
North Corel (Disc 2) - Succeed in protecting town.

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Magic Materia:			Selling Price:	Buying Price:
Master Magic			1 Gil	-
Ability	AP Growth:	MP:	Equipping Effect:	Purchase From:
Master Magic	-----0 AP	-	-	-
Location Found:
Kalm (Discs 2 or 3) - Trade in the Earth Harp for it. Cosmo Canyon - Acquire from the Huge Green Materia in Bugenhagen's observatory (you have all magic materia mastered).