Bee Release it to attack a nearby enemy Catch one with the Bug Catching Net
Bomb Create holes in weak walls, attack enemies Defeat enemies, under pots, bushes, etc.
Bombos Creates an explosion which damages enemies (uses magic power) East side of the desert of Mystery (Use Mirror in Dark World)
Book of Mudora Read the language of the Hylia Dash against book shelf in Kakariko library
Boomerang Stun enemies, defeat weak enemies, collect items Chest in the basment of the Castle
Boomerang (2) Greater range than the first Boomerang Throw your Boomerang in the Waterfall of Wishing
Bottle Hold medicine, farries, or bees Bottle merchant in Kakariko village, back of the inn in Kakariko Village, under the bridge southeast of the Castle, bring locked chest from ruined building in Village of Outcasts to the former thief outside of the entrance to the desert
Bow Use with arrows to attack enemies East Palace
Bug Catching Net Catch bees and farries and store them in empty bottles The sick boy in Kakariko Village
Cane of Bryna A ring of light will protect you In a cave in Death Mountain in the Dark World, beneath the portal
Cane of Somaria Creates blocks In Misery Mire Dungeon
Cure-All Medicine Restores your life and magic meter Buy in the Magic Shop for 160 Rupees
Ether Freeze enemies (uses magic power) The monument west of the Mountain Tower
Faerie Automatically revives you when you die Catch a faerie with the Bug Catching Net
Firerod Attack enemies with fire (uses magic power) In the Skull Dungeon
Flute Play it to the sleepy man in the inn and the weather meter in the village square and you will be able to teleport to 8 different location in the Light World Dig a hole with the shovel in the northwest corner of the Haunted Grove in the Light World
Good Bee Release it to attack a nearby enemy; it will return to you after the enemy is defeated Dash into the fairie statue in the cave on the northeast side of Lake Hylia
Hook Shot Attack/stun enemies, collect items, grab ont something and pull yourself in Swamp Palace
Icerod Freezes enemies (uses magic power) In a cave on the east side of Lake Hylia
Lamp Light up dark places Link's house
Life Medicine Restore all your life Buy from a store or the magic shop
Magic Cape Makes Link invulnerable (consumes magic power) Dash tombstone in northeast corner of graveyard
Magic Hammer Pound in stakes, attack enemies Palace of Darkness in the Dark World
Magic Medicine Restores your magic meter Buy in the Magic Shop for 60 Rupees
Magic Mirror Return to Light World from Dark World From an old man on Death Mountain
Magic Powder Change enemies' form, destroy bushes (uses magic power) Give the Mushroom to witch at the magic shop
Mushroom Give to the witch at the magic shop to receive the Magic Powder Lost Woods
Quake Causes and earthquake which damages enemies (uses magic power) Throw something into the circle of rocks in the northeast corner of the Dark World
Shovel Dig holes Talk to the boy in the haunted grove in the Dark World
Super Bomb Create a hole in the pyramid Bomb shop in the Dark World after you get first six crystals

Action Items

Flippers Allows Link to swim in deep water Zora in the northeast corner of Hyrule for 500 Rupees
Moon Pearl Maintain your form in the Dark World Tower of Hera
Pegasus Shoes You can execute the Dash Attack Sahasrahla by the Eastern Palace after you get the Pendant of Courage
Power Glove You can lift most rocks (raises lift power to 2) In the Desert Palace
Titan's Mitt You can lift any rock (raises lift power to 3) Blind's hideout in Village of Outcasts