The first column is the name of the Materia, the second has the name of the spells / abilities gained (except Red Materia), and the third is its first obtainable location.
Green (Spell) Materia Red (Summon) Materia Yellow (Command) Materia
Ice

Ice
Ice2
Ice3

Initially Equipped
Lightning Bolt
Bolt2
Bolt3
Initially Equipped
Restore Cure Cure2 Regen Cure3 The First Shinra Reactor
Fire Fire
Fire2
Fire3
Sector 7 Materia Shop
Poison Bio
Bio2
Bio3
Shinra HQ Floor 67
Earth Quake Quake2 Quake3 Shop in Kalm Town
Heal Poisana Esuna Resist Shop in Kalm Town
Revive Life
Life2
Shop in Junon
Seal Sleepel Silence Shop in Junon
Transform Mini Toad Mt Corel Railroad Tracks
Mystify Confu Beserk Shop in Gongaga
Time Haste Slow Stop Shop in Gongaga
Gravity Demi Demi2 Demi3 Cave of the GI
Destruct Debarrier Despell Death Shinra Mansion / From Sephiroth
Barrier Barrier MBarrier Reflect Wall Shop in Rocket Town
Exit Escape Remove Shop in Rocket Town
Comet Comet Comet2 Forgotten City
Fullcure Fullcure Cosmo Canyon Item Shop
Contain Freeze Break Tornado Flare White Chocobo in Mideel
Ultima Ultima North Corel (after stopping the train)
Shield Shield Final Cave
Master Magic All of the Above Cosmo Canyon
Choco/Mog Chocobos at Chocobo Ranch
Shiva From Priscilla
in Junon
Ifrit After destroying Jenova-BIRTH in Shinra Boat
Ramuh Inside Chocobo Racing Room at Gold Saucer
Titan Inside the destroyed
Gongaga Reactor
Odin Safe in Shinra Mansion
Kjata Sleeping Forest
Bahamut After defeating Red Dragon in Cetra Shrine
Alexander After defeating Snow in Great Glacier
Neo Bahamut Whirwind Maze
Laviathan

After defeating Godo
in Wutai

Phoenix Fort Condor
Hades From the downed
Shinra Plane
Bahamut ZERO From the Blue
Huge Materia
Typhoon Ancient Forest
Knights of
the Round
NE Island Cave (Must have a Gold Chocobo)
Master Summon Cosmo Canyon
Steal Steal
Mug
Midgar Sewers
Sense Sense Sector 6 Playground
Enemy Skill E. Skill Shinra HQ Level 68
Throw Throw
Coin
Yuffie enters party equipped
Manipulate Manip. Cait Sith enters party equipped
Deathblow D.blow Road near Gongaga
Morph Morph Temple of the Ancients
Double Cut 2x-Cut
4x-Cut
Sunken Shinra air ship
W Summon W Summon 64,000 BP at Battle Square in Gold Saucer
Slash All Slash-All
Flash
Ancient Forest
Mime Mime Cave south of Wutai (need Green Chocobo)
W Magic W Magic Final Dungeon
W Item W Item Underneath Midgar
Master Command Steal/Throw/
Mime/Man./
Morph/Dthbl./
Sense
Cosmo Canyon