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Items that have the description “Can be used as materials” serve no purpose beyond being an efficient source of materials. The farther you can get in the tower the better the items you can find. When exploring a dungeon with an elemental theme most of the material items found there should provide high amounts of that element.

Name Description Materials Location
Fire Starter Can be used as materials. 25 Fire
Crimson Magatama Can be used as materials. 40 Fire
Blazing Ore Can be used as materials. 45 Fire
Fire Dragon Fang Can be used as materials. 50 Fire Dropped in level 90+ of labyrinth
Water Pistol Can be used as materials. 25 Water
Water Tank Can be used as materials. 30 Water
Glacier Stone Can be used as materials. 35 Water
Large Fan Can be used as materials.
Wind Fossil Can be used as materials. 40 Wind
Emerald Magatama Can be used as materials. 45 Wind
Gale Ore Can be used as materials. 50 Wind Dropped in level 50+ of labyrinth
Large Bolt Can be used as materials. 20 Lig
Small Generator Can be used as materials. 40 Lig
Electric Stone Can be used as materials. 45 Lig
Golden Magatama Can be used as materials. 45 Lig
Magnetic Ore Can be used as materials.
Machinawyrn Bolt Can be used as materials. 60 Lig Dropped in level 80+ of labyrinth
Iron Ore Can be used as materials. 5 Fire, 5 Wind, 5 Water Everywhere in Labyrinth
Martial Ore Can be used as materials. 20 Fire, 20 Wind, 20 Water
Beast Fossils Can be used as materials. 35 each (except mystic Ore) Dropped in level 50+ of labyrinth
Dragon Fossils Can be used as materials. 50 each (except mystic Ore) Dropped in level 80+ of labyrinth
Curved Horn Can be used as materials. 30 Lig
Clogged Tube Can be used as materials. 40 Lig, 30 Wind, 70 Water Dropped in level 50+ of labyrinth
Cursed Ware Can be used as materials. 60 each (except mystic Ore) Dropped in level 50+ of labyrinth
Overpriced Pot Can be used as materials. 80 each (except mystic Ore) Dropped in level 90+ of labyrinth
Match Box Can be used as materials. 2 Fire