Some items (particularly the Secret Boots, Evening Dress, Glass Slippers, etc.) don't seem to have any purpose, but I have a theory (unfortunately unprovable) that they affect Private Actions and Emotional Levels. Also, according to the Prima Guide, the Odd items are a result of failed item creation, but I've never gotten them besides for using Treasure Chests and the like.
For the Equip? column, I will use the first two letters of the characters' names. Many armors fall into one of a few categories, so I'll use shortcuts as follows. Note that Noel, though a magic user, uses Fighter equipment instead of Magician equipment.
Fighters: Ashton, Bowman, Chisato, Claude, Dias, Ernest, Noel, Opera, Precis
Magicians: Celine, Leon, Rena
Males: Ashton, Bowman, Claude, Dias, Ernest, Leon, Noel
Females: Celine, Chisato, Opera, Precis, Rena
Many armor pieces are listed in their descriptions that they "just might protect" its wearer. I have no idea what that means, but for when I do find out, I've added a "JMP" to the descriptions of any armor listed thus in the game. 8-)
Item Format
Image
Item Name
Buying Price
Selling Price
Copyable?
Equip?
Stats, special effects
How To Get This Item
If this isn't enough for you, guest contributor LoneKiltedNinja has transcribed all the armor data into javascript and rendered it fully sortable by most properties. If you are on a reasonably modern (HTML5) browser with javascript enabled (and you probably are), go ahead and click the button to switch to the new dynamic view.
Buy: Fake Gallery
Blacksmithing: Mithril (without Magical Rasp)
1 found in Mihne Cavern.
Odd Clothes
N/A
20
Yes
All
DEF 1
Pickpocket: Clik, Fun City
Perforated Armor
N/A
12
Yes
None
DEF 1
Blacksmith: Failed attempt.
Plate Mail
13,400
3,350
Yes
Fighters
DEF 90
Buy: Lacour Front Line, Central City
Blacksmithing: Iron (with Magical Rasp)
1 given to you by Gamgee in Lacour Castle after finishing Sanctuary of Linga.
2 found in Eluria Colony.
Reflective Armor
N/A
220,000
No
As/Bo/Ch/Cl/Di/No/Op/Pr
ATK 10, DEF 290, HIT 10, AVD 10, GUTS 20, STM 20, Et/Wi/Th/St/Vc/Lg/Vd+; restores 2% of max MP every 5 seconds in battle; protects from fatal attacks and battle effects like Delay and Silence.
Blacksmithing: Orichalcum (with Magical Rasp)
1 found in COT Level 2.
Ringed Mail
1,200
300
Yes
Fighters
DEF 20
Buy: Mars, Hilton, Lacour
Blacksmithing: Iron (without Magical Rasp)
1 found in Herlie.
Robe
10
2
Yes
Magicians
DEF 3
Buy: Cross, Clik
Celine starts with it.
Seraphic Garb
N/A
1,800,000
No
All
DEF 400, AVD 40, MAG 100, STM 50, LUC 50, Fr/Lg+; defense rises as HP gets low; protects against fatal attacks and battle effects like Delay and Silence.
1 found in each of COT Levels 2, 4, 5, and 8.
Silk Robe
1,800
450
Yes
Magicians
DEF 12
Buy: Mars, Herlie, Hilton
Pickpocket: Cross, Mars, Herlie
1 found in Mars.
Silver Robe
10,000
2,500
Yes
Magicians
DEF 70, MAG 120, Th+
Buy: Central City
2 found in Eluria Colony.
Star Cloak
N/A
120,000
No
Magicians
DEF 220, MAG 220, St+
Blacksmithing: Meteorite (without Magical Rasp)
Pickpocket: L'Aqua (at end of game)
Steel Armor
52,000
13,000
Yes
As/Bo/Ch/Cl/Di/Er/No/Op
DEF 150
Buy: North City, Fake Gallery
Enemy: *Arcmene (Cave of Red Crystal)
Pickpocket: Lacour Front Line
Sylvan Mail
N/A
200,000
No
Ch/Op/Pr
DEF 240; protects from Stone.
Blacksmithing: Meteorite (with Magical Rasp)
Enemy: Meduslizzard (Fienal)
1 found in COT Level 3.
Valiant Mail
N/A
5,000,000
No
Males
DEF 500, GUTS 60
1 found in COT Level 13.
Enemy: *Wisesorcerer (COT Level 9)
Valkyrie's Garb
N/A
900,000
No
Females
DEF 480, GUTS 50
Enemy: Rock-demon (COT Level 13)
Wizard's Mail
240,000
96,000
Yes
Ce/Le/No/Re
DEF 200, MAG 10
Buy: Fake Gallery
Blacksmithing: Rune Metal (without Magical Rasp)