_____  _                              ___
                 |  __ \(_)                            |__ \
                 | |  | |_ ___  __ _  __ _  ___  __ _     ) |
                 | |  | | / __|/ _` |/ _` |/ _ \/ _` |   / /
                 | |__| | \__ \ (_| | (_| |  __/ (_| |  / /_
                 |_____/|_|___/\__, |\__,_|\___|\__,_| |____|
                                __/ |
                               |___/

     ___          __        _     ___ _                ___      _    _
    | _ \___ _ _ / _|___ __| |_  |_ _| |_ ___ _ __    / __|_  _(_)__| |___
    |  _/ -_) '_|  _/ -_) _|  _|  | ||  _/ -_) '  \  | (_ | || | / _` / -_)
    |_| \___|_| |_| \___\__|\__| |___|\__\___|_|_|_|  \___|\_,_|_\__,_\___|


                     _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
                    / - - - - - - - - - - - - - - - - - - \
                   //            Version 2.05             \\
                  //     Copyright (c) Prometheusx303      \\
                  \\          10/02/07 - 05/26/08          //
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===============================================================================
TABLE OF CONTENTS
===============================================================================

    I. INTRODUCTION ...................................................... A-01
   II. ITEM LEVELING BASICS .............................................. A-02
  III. PERFECTING ITEMS .................................................. A-03

       Before You Start .................................................. P-01
       Perfection Procedure .............................................. P-02

   IV. PERFECT ITEM LIST ................................................. A-04

       Ultimus ........................................................... I-01
       Yoshitsuna ........................................................ I-02
       Drill Emperor ..................................................... I-03
       Lovely Cupid ...................................................... I-04
       Etoile ............................................................ I-05
       Apocalypse ........................................................ I-06
       Omniscient Rod .................................................... I-07
       Babylon Crown ..................................................... I-08
       The Fool .......................................................... I-09
       Super Robo Suit ................................................... I-10
       Prinny Suit ....................................................... I-11
       Makai Wars ........................................................ I-12
       Felicitation ...................................................... I-13
       Usagi's Journal ................................................... I-14
       Cosmos Muscle ..................................................... I-15
       Excalibur ......................................................... I-16

    V. ITEM STAT FORMULA ................................................. A-05

       Formula ........................................................... F-01
       Simplified Formulas ............................................... F-02
       In-Progress Formulas .............................................. F-03
       Formula Explanation ............................................... F-04

   VI. FREQUENTLY ASKED QUESTIONS ........................................ A-06
  VII. VERSION HISTORY ................................................... A-07
 VIII. SPECIAL THANKS .................................................... A-08


===============================================================================
I. INTRODUCTION                                                            A-01
===============================================================================

This guide is primarily about perfecting items. It'll go over the basics of
item leveling, how to perfect an item, the stats of various items when
perfected, the possible locations of those items, and also the Item Stat
Formula.

This guide originally began as a sort of "Perfect Stats Guide", but I decided
to put more in about how to perfect items, or else people wouldn't know how to
get those stats, which would have made this guide pretty useless.

If you noticed some mistakes, have something to contribute, or you think this
guide should cover some other information, please email me and let me know.

If you like this guide and you're viewing it from GameFAQs, you can click the
"recommend" link at the top of the page, on the GameFAQs wrapper. If you're
viewing it from Neoseeker, you can give this guide a rating of 1-5 by clicking
on the corresponding number of stars at the top of the page, on the Neoseeker
wrapper.


===============================================================================
II. ITEM LEVELING BASICS                                                   A-02
===============================================================================

There are several factors that affect the innate stats of an item.

 - Item level
 - Killing Item Bosses
 - Passing Item Stat Bills
 - Having single-stat-boosting specialists present during Boss kills


Item Level
----------

An item's level starts at zero (0) when you get it, and can be increased to a
maximum of 200. There are two ways to increase the level of an item.

 - Clearing/skipping a floor
 - Getting an item level boost

For every floor that you clear OR skip, the item gets an additional item level.
You can't get 200 levels by just clearing/skipping floors because each item has
a predetermined number of floors: Normal items have 30 floors, Rare items have
60 floors, and Legendary items have 100 floors. So, if you do want 200 item
levels, you'll need to get a bunch of item level boosts.

Item level boosts can only be obtained from Item World Mystery Room encounters.
There are two different events that may grant an item level boost.

 - Fortune Tellers
 - Ambushes

A Fortune Teller takes the form of the first tier of the Geomancer class
(Druid). When you speak to him, he'll give you the option to hear the item's
fortune. If you agree, he'll say one of four things, each having a different
corresponding effect on the item's level.

 - Great Luck:    +10 item levels
 - Good Luck:      +3 item levels
 - Bad Luck:       -3 item levels
 - Horrible Luck: -10 item levels

When you encounter an Ambush, you be surrounded by 7 monsters. If you speak to
the one in front, they'll engage you in combat. If you fail to defeat them in
less than three (3) turns, they'll leave and you'll have gotten nothing out of
it. If you do defeat them, the item gets a +3 levels.

Something important you should know about Mystery Gates is that you can only
see one every three floors of Item World. I said "Item World" because the
effect actually carries across items. This means that if you see a Mystery Gate
in Item A, immediately leave the item, and go into Item B, you will not be able
to see a Mystery Gate in Item B until you've gone at least three floors inside
it. If you went three floors in Item B, but did not see a Mystery Gate, you
could return to Item A and there would be a chance for the Mystery Gate to
appear. Besides that restriction, it's random whether or not the Mystery Gate
will appear, and it's also impossible for one to appear on an X0th floor.


Killing Item Bosses
-------------------

On every X0th floor of an item, you'll encounter an Item Boss. There are three
types of Item Bosses, each appearing on specific floors.

 - Floor 10:  Item General
 - Floor 20:  Item General
 - Floor 30:  Item King
 - Floor 40:  Item General
 - Floor 50:  Item General
 - Floor 60:  Item King
 - Floor 70:  Item General
 - Floor 80:  Item General
 - Floor 90:  Item King
 - Floor 100: Item God

Item Kings grant twice the stat boost of Item Generals, and Item Gods grant
thrice the stat boost of Item Generals.

You don't need to kill the Boss only once, mind you. You can execute something
called a "double kill" to get twice the boost from each Boss. To do so, follow
the steps outlined in this example of entering an unleveled item.

1. Enter floor 1.
2. Proceed to floor 10.
3. Kill the Item General.
4. Use a Mr. Gency Exit.
5. Return to the item (at floor 10).
6. Kill the Item General again.
7. Clear the 10th floor or run to the gate.

This works only because The Item Boss boost is triggered when at least one
floor is cleared/skipped. In this case, the 9th floor was being cleared/skipped
for the first kill, and the 10th floor was being cleared/skipped for the second
kill. A triple kill would be impossible as you'd be entering and leaving on
floor 10, thus clearing/skipping no floors and getting no boost for the extra
kill.

Something noteworthy is that each kill of an Item King or Item God also opens
up another POP slot in the item to hold specialists, but the maximum is still
eight (8) slots.


Passing Item Stat Bills
-----------------------

After each X0th floor (except floor 100), there's a chance you may reach
Innocent Town. If you do, there's a chance that the Item Assembly Chicken will
be there. If he is, you can speak to him to propose certain bills related to
the item.

Each time you see the Chicken, you may only propose one bill. There's also a
limit to how many times you can see the Chicken. Legendary items have the limit
of three (3) Chicken encounters, Rare items have the limit of two (2) Chicken
encounters, and Normal items have the limit of only one (1) Chicken encounter.
Once you have encountered the Chicken the maximum number of times in an item,
you can never reach Innocent Town in that item again, meaning that you can
never pass any more bills for the item.

The most important bills you can pass are related to stats, commonly termed
Stat Bills. There are two proposals for each stat, "Slightly more [Stat]" and
"More [Stat]". The "More [Stat]" bills give twice the boost of "Slightly more
[Stat]" bills.

Stat Bills affect the item's stats in two ways: They give a general,
retroactive stat boost to a specific stat, and they also amplify the stat boost
granted by Item Boss kills. The latter is NOT retroactive, but only counts at
the time the Item Boss is killed. This means that passing a bill earlier gives
the item a larger stat boost, assuming that you at least killed some Item
Bosses.


Single-Stat-Boosting Specialists Present During Boss Kills
----------------------------------------------------------

There are many types of specialists in the game. The kind you'll see most often
are single-stat-boosting specialists. Each one boosts a single stat by a
certain value, which is stated by the number beside the specialist. Here are
the different types of single-stat-boosting specialists and their effects:

Dietician: Boosts HP
   Master: Boosts SP
Gladiator: Boosts ATK
   Sentry: Boosts DEF
    Tutor: Boosts INT
Physician: Boosts RES
 Marksman: Boosts HIT
    Coach: Boosts SPD

Besides the normal stat-boosting effect of these specialists, when you kill an
Item Boss, the item's stats will get an permanent boost based on what
single-stat-boosting specialists are present within the item at that time. For
example, if I have a Gladiator inside the item when I kill an Item General, the
item's ATK will get an permanent boost.

Strangely enough, the actual level of the specialist is completely irrelevant.
For example, in the previous example, a level 100 Gladiator would have had the
same effect as a level 5000 Gladiator.

Inversely, the number of specialists is what makes a difference. For example,
having four Gladiators in the item will grant four times the boost as having
only one Gladiator in the item during an Item Boss kill.

There's also a type of stat-boosting specialist that boosts two stats. Here are
the different types of dual-stat-boosting specialists and their effects:

  Muscleman: Boosts ATK and HP
Hard Worker: Boosts ATK and INT
     Sniper: Boosts ATK and HIT
   Sprinter: Boosts ATK and SPD
       Nerd: Boosts INT and SP
    Patient: Boosts DEF and RES

Unfortunately, these will have no effect on the innate stats of the item, so
only use single-stat-boosting specialists if you're looking for the stat boost.

Overall, this type of stat boost is very minor compared to the other options
available, capping at 9695 for a perfect item, so don't bother unless you're
going for max stats.


===============================================================================
III. PERFECTING ITEMS                                                      A-03
===============================================================================

A "perfect item" is an item that has been manipulated to have the highest
innate stats possible by pushing everything (including yourself!) to the limit.
Normally, only Rank 40 items are perfected because they have the highest stats,
but some people report having perfected Rank 39s. An item is not usually
considered "perfect" unless everything was focused around one stat.

For a perfect item to be complete it must have the following:

 - 200 item levels
 - Every Item Boss double killed
 - Maximum number of single-stat-boosting specialists present during Item Boss
   kills
 - Stat Bills passed on floors 10, 20 and 30 (as early as possible)

Before you perfect an item, you have to chose what stat you're going to
perfect. That's the one for which you'll need to add the single-stat-boosting
specialists and pass Stat Bills. The others won't be boosted as much, but
they'll still be really high.


200 Item Levels
---------------

Getting 200 item levels takes forever, but it's definitely the most important
part as it's the main multiplier in the formula. To obtain all 200 levels, you
will need to go through 100 floors and get 100 bonus item levels. It does NOT
matter when you get the bonus levels, just that you do.

Getting all the bonus levels is best done as you progress through the item. To
do this you should get three (3) item level boosts per ten floors, which
equates to 30 item level boosts total. If you end up with two (2) Great Lucks
and 27+ Good-Lucks/Ambushes, you should end up all 100 bonus item levels.

Note: The item level stat bonus is retroactive, so it does NOT matter when you
get the item level boosts.


Double Kills
---------------

If you read the Basics section, you know what a double kill is, and how to
execute one. For a perfect item, you'll have to double kill all the Item Bosses
to get the maximum boost.


Specialists
---------------

For whatever stat you are trying to perfect, the item must be filled with the
corresponding single-stat-boosting specialists during all the Item Boss kills,
which is easy if you just keep them in the item at all times. For example, if
you're perfecting for ATK, you should have the item filled with Gladiators at
all times. If you're perfecting for INT, you should have the item filled with
Tutors at all times.

Do not forget that when you kill the Item King on the 30th floor, a new
specialist slot will open, so you must put a new specialist in before you
re-enter to kill him/her again. After you kill him/her a second time, another
specialist slot will open, so you must yet again put a new specialist in the
item.

You'll want to get rid of the specialists already in the item before you kill
the first item boss on floor 10, so you can put the right specialists in to get
the right boost. Some do this on the first floor.


Stat Bills
---------------

For whatever stat you are trying to perfect, you need to pass three Item Stat
Bills in Innocent Town. Because they do not retroactively affect Item Boss
kills, you need to pass them as soon as possible to get the largest boost.
This means that you should pass them on Floors 10, 20 and 30. It's random
whether or not you'll get to Innocent Town or even see the Chicken, so it's
highly recommended that you save when trying to pass these bills because you'll
likely have to reset a few times.


 .=-=-=-=--=-=-=-=.                                                     .=--=.
( BEFORE YOU START )                                                   ( P-01 )
 '=-=-=-=--=-=-=-='                                                     '=--='

The first thing you'll need to do is decide whether or not you really want to
perfect an item. If you don't, you might as well just leave this guide now
unless you want to know about the Item Stat Formula.

The second thing you need to do is decide what item you want to perfect. You
have several ideal options.

  Weapons:

    Melee-Based Humanoid:
     - Ultimus
     - Yoshitsuna
     - Apocalypse

    Magic-Based Humanoid:
     - Omniscient Rod

    Melee-Based Monster:
     - Babylon Crown

    Magic-Based Monster:
     - The Fool

  Accessories:

    Melee-Based Humanoid/Monster:
     - Makai Wars
     - Felicitation
     - Super Robo Suit

    Magic-Based Humanoid/Monster:
     - Makai Wars
     - Usagi's Journal
     - Super Robo Suit

    Balanced HP, DEF & RES:
     - Prinny Suit

The next thing you need to do is decide for whom you want the perfect item. Any
character can benefit from a perfect item, but this step is important in
deciding which stat you're going to perfect the item.

The last thing you need to do is decide for which stat you're going to perfect
the item. This part can be somewhat complicated. First of all, for weapons,
you'll want to boost the stat(s) that the weapon's damage is based off. The
only exceptions are the Staff and Blue Monster weapon; they use ATK for melee
damage, but you'll be using them for the boosted INT (for magic). Here's a list
of what each weapon type uses for damage.

   Fist: (ATK + SPD) / 2
  Sword: ATK
  Spear: ATK
    Bow: (ATK + HIT) / 2
    Gun: HIT
    Axe: ATK
  Staff: ATK (should actually boost INT)

   Red Monster: ATK
  Blue Monster: ATK (should actually boost INT)

If it's a dual-stat weapon like a fist or bow, there are additional factors to
consider to decide upon which of the two stats you should choose. First, if you
have a higher aptitude for one of the stats, you'll get a larger stat boost
from the item, so choose that. If both aptitudes are the same, choose the one
your Specials are based off (e.g., Adell uses ATK for his Specials, so if
you're giving him an Ultimus, you should perfect it for ATK).

Accessories are different in that you should make them match your weapon. This
means that you should perfect the same stat as you would for the weapon,
further boosting your damage output. Note: Don't perfect a SRS for DEF; You'll
get so much DEF anyway that it's a waste.

Note: DO NOT 'balance out' Stat Bills when perfecting a dual-stat weapon. If
you do, you will actually be lowering the damage output. The same goes for the
specialist boost.


 .=-=-=-=-=--=-=-=-=-=.                                                 .=--=.
( PERFECTION PROCEDURE )                                               ( P-02 )
 '=-=-=-=-=--=-=-=-=-='                                                 '=--='

First, make sure you have six (6) single-stat-boosting specialists inside the
item before you kill the Item General on floor 10. The specialists you want to
add will be the ones corresponding to the stat you want to boost. You can
remove the current specialists by Gencying/resetting.

You'll also need a lot of Mr. Gency Exits on hand, about 25-35 or so (yes, I
know, that's a lot). The entire process will probably take about 8-12 hours,
but could be more like 4-16 hours, depending on how lucky you are.

Unless otherwise stated throughout this procedure, when you reach the end of a
Step, you should go to the next step.

.----------
| 1. Enter Floor 1.
| 2. Is there a Mystery Gate?
|     - If not, reset and go to Step 1.
|     - If yes, enter it.
| 3. Did you get an item level boost?
|     - If not, reset and go to Step 1.
|     - If yes, proceed to Floor 3.
| 4. Gency out.
| 5. Save your game.
|=-=-=-=-=
| 6. Re-enter the item on Floor 3.
| 7. Proceed to Floor 4.
| 8. Is there a Mystery Gate?
|     - If not, reset and go to Step 6.
|     - If yes, enter it.
| 9. Did you get an item level boost?
|     - If not, reset and go to Step 6.
|     - If yes, proceed to Floor 6.
| 10. Gency out.
| 11. Save your game.
|=-=-=-=-=
| 12. Re-enter the item on Floor 6.
| 13. Proceed to Floor 7.
| 14. Is there a Mystery Gate?
|      - If not, proceed to Floor 8 and go to Step 15.
|      - If yes, enter it and go to Step 16.
| 15. Is there a Mystery Gate?
|      - If not, reset and go to Step 12.
|      - If yes, enter it.
| 16. Did you get an item level boost?
|      - If not, reset and go to Step 12.
|      - If yes, proceed to Floor 10.
| 17. Kill the Item General.
| 18. Gency out.
| 19. Save your game.
| 20. Re-enter the item.
| 21. Kill the Item General again.
| 22. Run to the exit portal.
| 23. Did you reach Innocent Town?
|      - If not, reset and go to Step 19.
|      - If yes, go to Step 23.
| 24. Is the Item Assembly Chicken there?
|      - If not, reset and go to Step 19.
|      - If yes, pass the stat bill of your choice.
| 25. Return to town.
| 26. Save your game.
'----------

.----------
| 27. Re-enter the item on Floor 11.
| 28. Is there a Mystery Gate?
|      - If not, reset and go to Step 26.
|      - If yes, enter it.
| 29. Did you get an item level boost?
|      - If not, reset and go to Step 26.
|      - If yes, proceed to Floor 13.
| 30. Gency out.
| 31. Save your game.
|=-=-=-=-=
| 32. Re-enter the item on Floor 13.
| 33. Proceed to Floor 14.
| 34. Is there a Mystery Gate?
|      - If not, reset and go to Step 31.
|      - If yes, enter it.
| 35. Did you get an item level boost?
|      - If not, reset and go to Step 31.
|      - If yes, proceed to Floor 16.
| 36. Gency out.
| 37. Save your game.
|=-=-=-=-=
| 38. Re-enter the item on Floor 16.
| 39. Proceed to Floor 17.
| 40. Is there a Mystery Gate?
|      - If not, proceed to Floor 18 and go to Step 41.
|      - If yes, enter it and go to Step 42.
| 41. Is there a Mystery Gate?
|      - If not, reset and go to Step 38.
|      - If yes, enter it.
| 42. Did you get an item level boost?
|      - If not, reset and go to Step 38.
|      - If yes, proceed to Floor 20.
| 43. Kill the Item General.
| 44. Gency out.
| 45. Save your game.
| 46. Re-enter the item on Floor 20.
| 47. Kill the Item General again.
| 48. Run to the exit portal.
| 49. Did you reach Innocent Town?
|      - If not, reset and go to Step 44.
|      - If yes, go to Step 48.
| 50. Is the Item Assembly Chicken there?
       - If not, reset and go to Step 44.
|      - If yes, pass the stat bill of your choice.
| 51. Return to town.
| 52. Save your game.
'----------

.----------
| 53. Re-enter the item on Floor 21.
| 54. Is there a Mystery Gate?
|      - If not, reset and go to Step 51.
|      - If yes, enter it.
| 55. Did you get an item level boost?
|      - If not, reset and go to Step 51.
|      - If yes, proceed to Floor 23.
| 56. Gency out.
| 57. Save your game.
|=-=-=-=-=
| 58. Re-enter the item on Floor 23.
| 59. Proceed to Floor 24.
| 60. Is there a Mystery Gate?
|      - If not, reset and go to Step 56.
|      - If yes, enter it.
| 61. Did you get an item level boost?
|      - If not, reset and go to Step 56.
|      - If yes, proceed to Floor 26.
| 62. Gency out.
| 63. Save your game.
|=-=-=-=-=
| 64. Re-enter the item on Floor 26.
| 65. Proceed to Floor 27.
| 66. Is there a Mystery Gate?
|      - If not, proceed to Floor 28 and go to Step 67.
|      - If yes, enter it and go to Step 68.
| 67. Is there a Mystery Gate?
|      - If not, reset and go to Step 64.
|      - If yes, enter it.
| 68. Did you get an item level boost?
|      - If not, reset and go to Step 64.
|      - If yes, proceed to Floor 30.
| 69. Kill the Item King.
| 70. Gency out.
| 71. Add a single-stat-boosting specialist of your choice.
| 72. Save your game.
| 73. Re-enter the item on Floor 30.
| 74. Kill the Item King again.
| 75. Run to the exit portal.
| 76. Did you reach Innocent Town?
|      - If not, reset and go to Step 70.
|      - If yes, go to Step 48.
| 77. Is the Item Assembly Chicken there?
|      - If not, reset and go to Step 70.
|      - If yes, pass the stat bill of your choice.
| 78. Return to town.
| 79. Add another single-stat-boosting specialist of your choice.
| 80. Save your game.
'----------

.----------
| 81. Re-enter the item on Floor 31.
| 82. Is there a Mystery Gate?
|     - If not, reset and go to Step 81.
|     - If yes, enter it.
| 83. Did you get an item level boost?
|     - If not, reset and go to Step 81.
|     - If yes, proceed to Floor 33.
| 84. Gency out.
| 85. Save your game.
|=-=-=-=-=
| 86. Re-enter the item on Floor 33.
| 87. Proceed to Floor 34.
| 88. Is there a Mystery Gate?
|     - If not, reset and go to Step 86.
|     - If yes, enter it.
| 89. Did you get an item level boost?
|     - If not, reset and go to Step 86.
|     - If yes, proceed to Floor 36.
| 90. Gency out.
| 91. Save your game.
|=-=-=-=-=
| 92. Re-enter the item on Floor 36.
| 93. Proceed to Floor 37.
| 94. Is there a Mystery Gate?
|      - If not, proceed to Floor 38 and go to Step 95.
|      - If yes, enter it and go to Step 96.
| 95. Is there a Mystery Gate?
|      - If not, reset and go to Step 92.
|      - If yes, enter it.
| 96. Did you get an item level boost?
|      - If not, reset and go to Step 92.
|      - If yes, proceed to Floor 40.
| 97. Kill the Item General.
| 98. Gency out.
| 99. Save your game.
| 100. Re-enter the item.
| 101. Kill the Item General again.
| 102. Clear the floor for a Mr. Gency Exit.
| 103. Return to town.
| 104. Save your game.
|=-=-=-=-=
| 105. Repeat Steps 81-104 for Floors 41-100.
'----------


As an alternative to saving every X3rd and X6th floor, you may do the following
steps for every 10 floors (with the few alterations, of course).

.----------
| 1. Enter Floor 1.
| 2. Is there a Mystery Gate?
|     - If not, reset and go to Step 1.
|     - If yes, enter it.
| 3. Did you get an item level boost?
|     - If not, reset and go to Step 1.
|     - If yes, proceed to Floor 4 and hope there's no Mystery Gate.
|=-=-=-=-=
| 4. Is there a Mystery Gate?
|     - If not, Gency out and go to Step 7.
|     - If yes, Gency out.
| 5. Go at least three floors in another item without seeing a Mystery Gate.
| 6. Leave that item via a Gency or exit portal.
| 7. Save your game.
| 8. Re-enter the (original) item on Floor 4.
| 9. Is there a Mystery Gate?
|      - If not, reset and go to Step 8.
|      - If yes, enter it.
| 10. Did you get an item level boost?
|      - If not, reset and go to Step 8.
|      - If yes, proceed to Floor 7 and hope there's no Mystery Gate.
|=-=-=-=-=
| 13. Is there a Mystery Gate?
|     - If not, Gency out and go to Step 16.
|     - If yes, Gency out.
| 14. Go at least three floors in another item without seeing a Mystery Gate.
| 15. Leave that item via a Gency or exit portal.
| 16. Save your game.
| 17. Re-enter the (original) item on Floor 7.
| 18. Is there a Mystery Gate?
|      - If not, proceed to Floor 8 and go to Step 19.
|      - If yes, enter it and go to Step 20.
| 19. Is there a Mystery Gate?
|      - If not, reset and go to Step 17.
|      - If yes, enter it.
| 20. Did you get an item level boost?
|      - If not, reset and go to Step 17.
|      - If yes, proceed to Floor 10.
| 21. Kill the Item General.
| 22. Gency out.
| 23. Save your game.
| 24. Re-enter the item.
| 25. Kill the Item General again.
| 26. Run to the exit portal.
| 27. Did you reach Innocent Town?
|      - If not, reset and go to Step 19.
|      - If yes, go to Step 23.
| 28. Is the Item Assembly Chicken there?
|      - If not, reset and go to Step 19.
|      - If yes, pass the stat bill of your choice.
| 29. Return to town.
| 30. Save your game.
'----------

You also have the option of going inside the Mystery Gate the first time you
see it (if you do), but there's a chance that you could get a negative item
level boost, so as a precaution you can simply reset when you see the Fortune
Teller, instead of resetting just for seeing a Mystery Gate.


===============================================================================
IV. PERFECT ITEM LIST                                                      A-04
===============================================================================

Here is a list of commonly perfected items. They are all rank 40 items except
Cosmos Muscle and Excalibur. The Cosmos Muscle is the highest HP item in the
game, but only rank 39. The Excalibur is the rank 39 sword, but apparently some
people perfect it.

The Arcadia is not included because you should not perfect it under any
circumstances. The Super Robo Suit is nearly 100% better and not very hard to
obtain so DO NOT even consider perfecting an Arcadia.

You'll notice I listed where the items can be found. Just to remove any
speculation, that's where the raw, unleveled item is found. There are no
preleveled items in this game, so you'll have to make them yourself.

If you decide that including specialists in your item during Item Boss kills is
a waste of time and end up not doing it, subtract 9695 from the Perfected Stat
shown here.

If you perfect an item and you get a value different than what's here, check to
make sure you took your specialists out afterwards. If it's still different,
calculate what it should be, either by yourself or using one of the calculators
mentioned in the next section. If it turns out I made a mistake, please let me
know.

.---------.                                                            .------.
| ULTIMUS |                                                            | I-01 |
|---------'----------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    1,500     SP    600            | HP    1,000     SP    400            |
| ATK   5,400     DEF   450            | ATK   3,600     DEF   300            |
| INT   150       RES   300            | INT   100       RES   200            |
| HIT   750       SPD   5,400          | HIT   500       SPD   3,600          |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    97,125    SP    20,000         | HP    49,700    SP    44,787         |
| ATK   178,400   DEF   15,050         | ATK   178,400   DEF   15,050         |
| INT   5,150     RES   10,100         | INT   5,150     RES   10,100         |
| HIT   24,950    SPD   178,400        | HIT   24,950    SPD   178,400        |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    49,700    SP    20,000         | HP    49,700    SP    20,000         |
| ATK   323,923   DEF   15,050         | ATK   178,400   DEF   36,064         |
| INT   5,150     RES   10,100         | INT   5,150     RES   10,100         |
| HIT   24,950    SPD   178,400        | HIT   24,950    SPD   178,400        |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    49,700    SP   20,000          | HP    49,700    SP    20,000         |
| ATK   178,400   DEF   15,050         | ATK   178,400   DEF   15,050         |
| INT   18,618    RES   10,100         | INT   5,150     RES   27,341         |
| HIT   24,950    SPD   178,400        | HIT   24,950    SPD   178,400        |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    49,700    SP    20,000         | HP    49,700    SP    20,000         |
| ATK   178,400   DEF   15,050         | ATK   178,400   DEF   15,050         |
| INT   5,150     RES   10,100         | INT   5,150     RES   10,100         |
| HIT   53,510    SPD   178,400        | HIT   24,950    SPD   323,923        |
|======================================'=================.--------------------'
| Location:  Steal from Item God of a God's Hand in LoC. |
|            Steal from Item God 2 of an Ultimus.        |
'--------------------------------------------------------'


.------------.                                                         .------.
| YOSHITSUNA |                                                         | I-02 |
|------------'-------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    1,200     SP    600            | HP    800       SP    400            |
| ATK   6,000     DEF   900            | ATK   4,000     DEF   600            |
| INT   3,000     RES   600            | INT   2,000     RES   400            |
| HIT   1,200     SPD   1,500          | HIT   800       SPD   1,000          |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    79,679    SP    20,000         | HP    39,800    SP    44,787         |
| ATK   198,200   DEF   29,900         | ATK   198,200   DEF   29,900         |
| INT   99,200    RES   20,000         | INT   99,200    RES   20,000         |
| HIT   39,800    SPD   49,700         | HIT   39,800    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    39,800    SP    20,000         | HP    39,800    SP    20,000         |
| ATK   358,815   DEF   29,900         | ATK   198,200   DEF   62,233         |
| INT   99,200    RES   20,000         | INT   99,200    RES   20,000         |
| HIT   39,800    SPD   49,700         | HIT   39,800    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    39,800    SP    20,000         | HP    39,800    SP    20,000         |
| ATK   198,200   DEF   29,900         | ATK   198,200   DEF   29,900         |
| INT   184,355   RES   20,000         | INT   99,200    RES   44,787         |
| HIT   39,800    SPD   49,700         | HIT   39,800    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    39,800    SP    20,000         | HP    39,800    SP    20,000         |
| ATK   198,200   DEF   29,900         | ATK   198,200   DEF   29,900         |
| INT   99,200    RES   20,000         | INT   99,200    RES   20,000         |
| HIT   79,679    SPD   49,700         | HIT   39,800    SPD   97,125         |
|======================================'==================.-------------------'
| Location:  Steal from Item God of an Excalibur in  LoC. |
|            Steal from Item God 2 of a Yoshitsuna.       |
'---------------------------------------------------------'


.---------------.                                                      .------.
| DRILL EMPEROR |                                                      | I-03 |
|---------------'----------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    1,500     SP    450            | HP    1,000     SP    300            |
| ATK   5,400     DEF   2,100          | ATK   3,600     DEF   1,400          |
| INT   750       RES   900            | INT   500       RES   600            |
| HIT   1,800     SPD   1,200          | HIT   1,200     SPD   800            |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    97,125    SP    15,050         | HP    49,700    SP    36,064         |
| ATK   178,400   DEF   69,500         | ATK   178,400   DEF   69,500         |
| INT   24,950    RES   29,900         | INT   24,950    RES   29,900         |
| HIT   59,600    SPD   39,800         | HIT   59,600    SPD   39,80          |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    49,700    SP    15,050         | HP    49,700    SP    15,050         |
| ATK   323,923   DEF   69,500         | ATK   178,400   DEF   132,017        |
| INT   24,950    RES   29,900         | INT   24,950    RES   29,900         |
| HIT   59,600    SPD   39,800         | HIT   59,600    SPD   39,800         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    49,700    SP    15,050         | HP    49,700    SP    15,050         |
| ATK   178,400   DEF   69,500         | ATK   178,400   DEF   69,500         |
| INT   53,510    RES   29,900         | INT   24,950    RES   62,233         |
| HIT   59,600    SPD   39,800         | HIT   59,600    SPD   39,800         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    49,700    SP    15,050         | HP    49,700    SP    15,050         |
| ATK   178,400   DEF   69,500         | ATK   178,400   DEF   69,500         |
| INT   24,950    RES   29,900         | INT   24,950    RES   29,900         |
| HIT   114,571   SPD   39,800         | HIT   59,600    SPD   79,679         |
|======================================'====================.-----------------'
| Location:  Steal from Item God of a Holy Longinus in LoC. |
|            Steal from Item God 2 of a Drill Emperor.      |
'-----------------------------------------------------------'


.--------------.                                                       .------.
| LOVELY CUPID |                                                       | I-04 |
|--------------'-----------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    1,200     SP    600            | HP    800       SP    400            |
| ATK   4,650     DEF   450            | ATK   3,100     DEF   300            |
| INT   1,200     RES   1,500          | INT   800       RES   1,000          |
| HIT   4,650     SPD   480            | HIT   3,100     SPD   320            |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    79,679    SP    20,000         | HP    39,800    SP    44,787         |
| ATK   153,650   DEF   15,050         | ATK   153,650   DEF   15,050         |
| INT   39,800    RES   49,700         | INT   39,800    RES   49,700         |
| HIT   153,650   SPD   16,040         | HIT   153,650   SPD   16,040         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    39,800    SP    20,000         | HP    39,800    SP    20,000         |
| ATK   280,308   DEF   15,050         | ATK   153,650   DEF   36,064         |
| INT   39,800    RES   49,700         | INT   39,800    RES   49,700         |
| HIT   153,650   SPD   16,040         | HIT   153,650   SPD   16,040         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    39,800    SP    20,000         | HP    39,800    SP    20,000         |
| ATK   153,650   DEF   15,050         | ATK   153,650   DEF   15,050         |
| INT   79,679    RES   49,700         | INT   39,800    RES   97,125         |
| HIT   153,650   SPD   16,040         | HIT   153,650   SPD   16,040         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    39,800    SP    20,000         | HP    39,800    SP    20,000         |
| ATK   153,650   DEF   15,050         | ATK   153,650   DEF   15,050         |
| INT   39,800    RES   49,700         | INT   39,800    RES   49,700         |
| HIT   280,308   SPD   16,040         | HIT   153,650   SPD   37,809         |
|======================================'===============.----------------------'
| Location:  Steal from Item God of an Artemis in LoC. |
|            Steal from Item God 2 of a Lovely Cupid.  |
'------------------------------------------------------'


.--------.                                                             .------.
| ETOILE |                                                             | I-05 |
|--------'-----------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    750       SP    900            | HP    500       SP    600            |
| ATK   0         DEF   300            | ATK   0         DEF   200            |
| INT   1,200     RES   1,200          | INT   800       RES   800            |
| HIT   4,650     SPD   1,800          | HIT   3,100     SPD   1,200          |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    53,510    SP    29,900         | HP    24,950    SP    62,233         |
| ATK   0         DEF   10,100         | ATK   0         DEF   10,100         |
| INT   39,800    RES   39,800         | INT   39,800    RES   39,800         |
| HIT   153,650   SPD   59,600         | HIT   153,650   SPD   59,600         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    24,950    SP    29,900         | HP    24,950    SP    29,900         |
| ATK   9,895     DEF   10,100         | ATK   0         DEF   27,341         |
| INT   39,800    RES   39,800         | INT   39,800    RES   39,800         |
| HIT   153,650   SPD   59,600         | HIT   153,650   SPD   59,600         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    24,950    SP    29,900         | HP    24,950    SP    29,900         |
| ATK   0         DEF   10,100         | ATK   0         DEF   10,100         |
| INT   79,679    RES   39,800         | INT   39,800    RES   79,679         |
| HIT   153,650   SPD   59,600         | HIT   153,650   SPD   59,600         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    24,950    SP    29,900         | HP    24,950    SP    29,900         |
| ATK   0         DEF   10,100         | ATK   0         DEF   10,100         |
| INT   39,800    RES   39,800         | INT   39,800    RES   39,800         |
| HIT   280,308   SPD   59,600         | HIT   153,650   SPD   114,571        |
|======================================'=====================.----------------'
| Location:  Steal from Item God of a Megiddo Cannon in LoC. |
|            Steal from Item God 2 of an Etoile.             |
'------------------------------------------------------------'


.------------.                                                         .------.
| APOCALYPSE |                                                         | I-06 |
|------------'-------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    1,800     SP    600            | HP    1,200     SP    400            |
| ATK   7,800     DEF   600            | ATK   5,200     DEF   400            |
| INT   300       RES   600            | INT   200       RES   400            |
| HIT   -2,100    SPD   0              | HIT   -1,400    SPD   0              |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    114,571   SP    20,000         | HP    59,600    SP    44,787         |
| ATK   257,600   DEF   20,000         | ATK   257,600   DEF   20,000         |
| INT   10,100    RES   20,000         | INT   10,100    RES   20,000         |
| HIT   22,900    SPD   0              | HIT   22,900    SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    59,600    SP    20,000         | HP    59,600    SP    20,000         |
| ATK   463,491   DEF   20,000         | ATK   257,600   DEF   44,787         |
| INT   10,100    RES   20,000         | INT   10,100    RES   20,000         |
| HIT   22,900    SPD   24,950         | HIT   22,900    SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    59,600    SP    20,000         | HP    59,600    SP    20,000         |
| ATK   257,600   DEF   20,000         | ATK   257,600   DEF   20,000         |
| INT   27,341    RES   20,000         | INT   10,100    RES   44,787         |
| HIT   22,900    SPD   0              | HIT   22,900    SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    59,600    SP    20,000         | HP    59,600    SP    20,000         |
| ATK   257,600   DEF   20,000         | ATK   257,600   DEF   20,000         |
| INT   10,100    RES   20,000         | INT   10,100    RES   20,000         |
| HIT   71,557    SPD   0              | HIT   22,900    SPD   9,895          |
|======================================'===============.----------------------'
| Location:  Steal from Item God of a Beam Axe in LoC. |
|            Steal from Item God 2 of an Apocalypse.   |
'------------------------------------------------------'


.----------------.                                                     .------.
| OMNISCIENT ROD |                                                     | I-07 |
|----------------'---------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    600       SP    900            | HP    400       SP    600            |
| ATK   4,650     DEF   300            | ATK   3,100     DEF   200            |
| INT   5,400     RES   1,500          | INT   3,600     RES   1,000          |
| HIT   900       SPD   300            | HIT   600       SPD   200            |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    44,787    SP    29,900         | HP    20,000    SP    62,233         |
| ATK   153,650   DEF   10,100         | ATK   153,650   DEF   10,100         |
| INT   178,400   RES   49,700         | INT   178,400   RES   49,700         |
| HIT   29,900    SPD   10,100         | HIT   29,900    SPD   10,100         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    20,000    SP    29,900         | HP    20,000    SP    29,900         |
| ATK   280,308   DEF   10,100         | ATK   153,650   DEF   27,341         |
| INT   178,400   RES   49,700         | INT   178,400   RES   49,700         |
| HIT   29,900    SPD   10,100         | HIT   29,900    SPD   10,100         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    20,000    SP    29,900         | HP    20,000    SP    29,900         |
| ATK   153,650   DEF   10,100         | ATK   153,650   DEF   10,100         |
| INT   323,923   RES   49,700         | INT   178,400   RES   97,125         |
| HIT   29,900    SPD   10,100         | HIT   29,900    SPD   10,100         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    20,000    SP    29,900         | HP    20,000    SP    29,900         |
| ATK   153,650   DEF   10,100         | ATK   153,650   DEF   10,100         |
| INT   178,400   RES   49,700         | INT   178,400   RES   49,700         |
| HIT   62,233    SPD   10,100         | HIT   29,900    SPD   27,341         |
|======================================'======================.---------------'
| Location:  Steal from Item God of an Infernal Staff in LoC. |
|            Steal from Item God 2 of an Omniscient Rod.      |
'-------------------------------------------------------------'


.---------------.                                                      .------.
| BABYLON CROWN |                                                      | I-08 |
|---------------'----------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    2,250     SP    900            | HP    1,500     SP    600            |
| ATK   6,000     DEF   1,200          | ATK   4,000     DEF   800            |
| INT   1,200     RES   1,200          | INT   800       RES   800            |
| HIT   4,650     SPD   1,500          | HIT   3,100     SPD   1,000          |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    140,740   SP    29,900         | HP    74,450    SP    62,233         |
| ATK   198,200   DEF   39,800         | ATK   198,200   DEF   39,800         |
| INT   39,800    RES   39,800         | INT   39,800    RES   39,800         |
| HIT   153,650   SPD   49,700         | HIT   153,650   SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    74,450    SP    29,900         | HP    74,450    SP    29,900         |
| ATK   358,815   DEF   39,800         | ATK   198,200   DEF   79,679         |
| INT   39,800    RES   39,800         | INT   39,800    RES   39,800         |
| HIT   153,650   SPD   49,700         | HIT   153,650   SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    74,450    SP    29,900         | HP    74,450    SP    29,900         |
| ATK   198,200   DEF   39,800         | ATK   198,200   DEF   39,800         |
| INT   79,679    RES   39,800         | INT   39,800    RES   79,679         |
| HIT   153,650   SPD   49,700         | HIT   153,650   SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    74,450    SP    29,900         | HP    74,450    SP    29,900         |
| ATK   198,200   DEF   39,800         | ATK   198,200   DEF   39,800         |
| INT   39,800    RES   39,800         | INT   39,800    RES   39,800         |
| HIT   280,308   SPD   49,700         | HIT   153,650   SPD   97,125         |
|======================================'====================.-----------------'
| Location:  Steal from Item God of a Satan's Motor in LoC. |
|            Steal from Item God 2 of a Babylon Crown.      |
'-----------------------------------------------------------'


.----------.                                                           .------.
| THE FOOL |                                                           | I-09 |
|----------'---------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    1,500     SP    1,200          | HP    1,000     SP    800            |
| ATK   5,400     DEF   900            | ATK   3,600     DEF   600            |
| INT   5,400     RES   2,100          | INT   3,600     RES   1,400          |
| HIT   1,800     SPD   1,200          | HIT   1,200     SPD   800            |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    97,125    SP    39,800         | HP    49,700    SP    79,679         |
| ATK   178,400   DEF   29,900         | ATK   178,400   DEF   29,900         |
| INT   178,400   RES   69,500         | INT   178,400   RES   69,500         |
| HIT   59,600    SPD   39,800         | HIT   59,600    SPD   39,800         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    49,700    SP    39,800         | HP    49,700    SP    39,800         |
| ATK   323,923   DEF   29,900         | ATK   178,400   DEF   62,233         |
| INT   178,400   RES   69,500         | INT   178,400   RES   69,500         |
| HIT   59,600    SPD   39,800         | HIT   59,600    SPD   39,800         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    49,700    SP    39,900         | HP    49,700    SP    39,800         |
| ATK   178,400   DEF   29,900         | ATK   178,400   DEF   29,900         |
| INT   323,923   RES   69,500         | INT   178,400   RES   132,017        |
| HIT   59,600    SPD   39,800         | HIT   59,600    SPD   39,800         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    49,700    SP    39,800         | HP    49,700    SP    39,800         |
| ATK   178,400   DEF   29,900         | ATK   178,400   DEF   29,900         |
| INT   178,400   RES   69,500         | INT   178,400   RES   69,500         |
| HIT   114,57    SPD   39,800         | HIT   59,600    SPD   79,679         |
|======================================'===============.----------------------'
| Location:  Steal from Item God of a The King in LoC. |
|            Steal from Item God 2 of a The Fool.      |
'------------------------------------------------------'


.-----------------.                                                    .------.
| SUPER ROBO SUIT |                                                    | I-10 |
|-----------------'--------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    3,000     SP    1,500          | HP    2,000     SP    1,000          |
| ATK   1,500     DEF   6,300          | ATK   1,000     DEF   4,200          |
| INT   1,500     RES   1,500          | INT   1,000     RES   1,000          |
| HIT   1,500     SPD   1,500          | HIT   1,000     SPD   1,000          |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    184,355   SP    49,700         | HP    99,200    SP    97,125         |
| ATK   49,700    DEF   208,100        | ATK   49,700    DEF   208,100        |
| INT   49,700    RES   49,700         | INT   49,700    RES   49,700         |
| HIT   49,700    SPD   49,700         | HIT   49,700    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    99,200    SP    49,700         | HP    99,200    SP    49,700         |
| ATK   97,125    DEF   208,100        | ATK   49,700    DEF   376,261        |
| INT   49,700    RES   49,700         | INT   49,700    RES   49,700         |
| HIT   49,700    SPD   49,700         | HIT   49,700    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    99,200    SP    49,700         | HP    99,200    SP    49,700         |
| ATK   49,700    DEF   208,100        | ATK   49,700    DEF   208,100        |
| INT   97,125    RES   49,700         | INT   49,700    RES   97,125         |
| HIT   49,700    SPD   49,700         | HIT   49,700    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    99,200    SP    49,700         | HP    99,200    SP    49,700         |
| ATK   49,700    DEF   208,100        | ATK   49,700    DEF   208,100        |
| INT   49,700    RES   49,700         | INT   49,700    RES   49,700         |
| HIT   97,125    SPD   49,700         | HIT   49,700    SPD   97,125         |
|======================================'======================.---------------'
| Location:  Steal from Item God of an Infernal Armor in LoC. |
|            Steal from Item God 2 of a Super Robo Suit.      |
'-------------------------------------------------------------'


.-------------.                                                        .------.
| PRINNY SUIT |                                                        | I-11 |
|-------------'------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    7,500     SP    0              | HP    5,000     SP    0              |
| ATK   0         DEF   3,750          | ATK   0         DEF   2,500          |
| INT   0         RES   3,750          | INT   0         RES   2,500          |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    446,045   SP    0              | HP    247,700   SP    9,895          |
| ATK   0         DEF   123,950        | ATK   0         DEF   123,950        |
| INT   0         RES   123,950        | INT   0         RES   123,950        |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    247,700   SP    0              | HP    247,700   SP    0              |
| ATK   9,895     DEF   123,950        | ATK   0         DEF   227,970        |
| INT   0         RES   123,950        | INT   0         RES   123,950        |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    247,700   SP    0              | HP    247,700   SP    0              |
| ATK   0         DEF   123,950        | ATK   0         DEF   123,950        |
| INT   9,895     RES   123,950        | INT   0         RES   227,970        |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    247,700   SP    0              | HP    247,700   SP    0              |
| ATK   0         DEF   123,950        | ATK   0         DEF   123,950        |
| INT   0         RES   123,950        | INT   0         RES   123,950        |
| HIT   9,895     SPD   0              | HIT   0         SPD   9,895          |
|====================================.-'--------------------------------------'
| Location:  Steal from Prinny Baal. |
'------------------------------------'


.------------.                                                         .------.
| MAKAI WARS |                                                         | I-12 |
|------------'-------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    3,000     SP    1,500          | HP    2,000     SP    1,000          |
| ATK   3,000     DEF   1,500          | ATK   2,000     DEF   1,000          |
| INT   3,000     RES   1,500          | INT   2,000     RES   1,000          |
| HIT   1,500     SPD   1,500          | HIT   1,000     SPD   1,000          |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    184,355   SP    49,700         | HP    99,200    SP    97,125         |
| ATK   99,200    DEF   49,700         | ATK   99,200    DEF   49,700         |
| INT   99,200    RES   49,700         | INT   99,200    RES   49,700         |
| HIT   49,700    SPD   49,700         | HIT   49,700    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    99,200    SP    49,700         | HP    99,200    SP    49,700         |
| ATK   184,355   DEF   49,700         | ATK   99,200    DEF   97,125         |
| INT   99,200    RES   49,700         | INT   99,200    RES   49,700         |
| HIT   49,700    SPD   49,700         | HIT   49,700    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    99,200    SP    49,700         | HP    99,200    SP    49,700         |
| ATK   99,200    DEF   49,700         | ATK   99,200    DEF   49,700         |
| INT   184,355   RES   49,700         | INT   99,200    RES   97,125         |
| HIT   49,700    SPD   49,700         | HIT   49,700    SPD   49,700         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    99,200    SP    49,700         | HP    99,200    SP    49,700         |
| ATK   99,200    DEF   49,700         | ATK   99,200    DEF   49,700         |
| INT   99,200    RES   49,700         | INT   99,200    RES   49,700         |
| HIT   97,125    SPD   49,700         | HIT   49,700    SPD   97,125         |
|======================================'============.-------------------------'
| Location:  Win for defeating Baal the first time. |
'---------------------------------------------------'


.--------------.                                                       .------.
| FELICITATION |                                                       | I-13 |
|--------------'-----------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    0         SP    0              | HP    0         SP    0              |
| ATK   2,700     DEF   0              | ATK   1,800     DEF   0              |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    9,895     SP    0              | HP    0         SP    9,895          |
| ATK   89,300    DEF   0              | ATK   89,300    DEF   0              |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    0         SP    0              | HP    0         SP    0              |
| ATK   166,909   DEF   0              | ATK   89,300    DEF   9,895          |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    0         SP    0              | HP    0         SP    0              |
| ATK   89,300    DEF   0              | ATK   89,300    DEF   0              |
| INT   9,895     RES   0              | INT   0         RES   9,895          |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    0         SP    0              | HP    0         SP    0              |
| ATK   89,300    DEF   0              | ATK   89,300    DEF   0              |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   9,895     SPD   0              | HIT   0         SPD   9,895          |
|======================================'===========================.----------'
| Location:  Win for defeating Priere in the Ruins of St. Paprika. |
'------------------------------------------------------------------'


.-----------------.                                                    .------.
| USAGI'S JOURNAL |                                                    | I-14 |
|-----------------'--------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    0         SP    2,250          | HP    0         SP    1,500          |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   2,250     RES   2,250          | INT   1,500     RES   1,500          |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    9,895     SP    74,450         | HP    0         SP    140,740        |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   74,450    RES   74,450         | INT   74,450    RES   74,450         |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    0         SP    74,450         | HP    0         SP    74,450         |
| ATK   9,895     DEF   0              | ATK   0         DEF   9,895          |
| INT   74,450    RES   74,450         | INT   74,450    RES   74,450         |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    0         SP    74,450         | HP    0         SP    74,450         |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   140,740   RES   74,450         | INT   74,450    RES   140,740        |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    0         SP    74,450         | HP    0         SP    74,450         |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   74,450    RES   74,450         | INT   74,450    RES   74,450         |
| HIT   9,895     SPD   0              | HIT   0         SPD   9,895          |
|======================================'==============.-----------------------'
| Location:  Win for completing every Dark World map. |
'-----------------------------------------------------'


.---------------.                                                      .------.
| COSMOS MUSCLE |                                                      | I-15 |
|---------------'----------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    12,000    SP    0              | HP    8,000     SP    0              |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    707,735   SP    0              | HP    396,200   SP    9,895          |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    396,200   SP    0              | HP    396,200   SP    0              |
| ATK   9,895     DEF   0              | ATK   0         DEF   9,895          |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    396,200   SP    0              | HP    396,200   SP    0              |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   9,895     RES   0              | INT   0         RES   9,895          |
| HIT   0         SPD   0              | HIT   0         SPD   0              |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    396,200   SP    0              | HP    396,200   SP    0              |
| ATK   0         DEF   0              | ATK   0         DEF   0              |
| INT   0         RES   0              | INT   0         RES   0              |
| HIT   9,895     SPD   0              | HIT   0         SPD   9,895          |
|======================================'====================================.-'
| Location:  Steal from enemy in Item World.                                |
|            Steal from Item God of a Cosmos Muscle.                        |
|            Get from a shop, chest or enemy in an Item World Mystery Room. |
|            Get from chest in Item World.                                  |
|            Win from Bonus List in Item World or Dark World.               |
'---------------------------------------------------------------------------'


.-----------.                                                          .------.
| EXCALIBUR |                                                          | I-16 |
|-----------'--------------------------.-------------------------------'------|
| Initial Stats of Item (Legendary)    | Base Stats                           |
| HP    450       SP    300            | HP    300       SP    200            |
| ATK   2,400     DEF   300            | ATK   1,800     DEF   200            |
| INT   1,200     RES   600            | INT   800       RES   400            |
| HIT   600       SPD   600            | HIT   400       SPD   400            |
|======================================+======================================|
| Perfect HP Stats                     | Perfect SP Stats                     |
| HP    36,064    SP    10,100         | HP    15,050    SP    27,341         |
| ATK   89,300    DEF   10,100         | ATK   89,300    DEF   10,100         |
| INT   39,800    RES   20,000         | INT   39,800    RES   20,000         |
| HIT   20,000    SPD   20,000         | HIT   20,000    SPD   20,000         |
|--------------------------------------+--------------------------------------|
| Perfect ATK Stats                    | Perfect DEF Stats                    |
| HP    15,050    SP    10,100         | HP    15,050    SP    10,100         |
| ATK   166,909   DEF   10,100         | ATK   89,300    DEF   27,341         |
| INT   39,800    RES   20,000         | INT   39,800    RES   20,000         |
| HIT   20,000    SPD   20,000         | HIT   20,000    SPD   20,000         |
|--------------------------------------+--------------------------------------|
| Perfect INT Stats                    | Perfect RES Stats                    |
| HP    15,050    SP    10,100         | HP    15,050    SP    10,100         |
| ATK   89,300    DEF   10,100         | ATK   89,300    DEF   10,100         |
| INT   79,679    RES   20,000         | INT   10,100    RES   44,787         |
| HIT   20,000    SPD   20,000         | HIT   20,000    SPD   20,000         |
|--------------------------------------+--------------------------------------|
| Perfect HIT Stats                    | Perfect SPD Stats                    |
| HP    15,050    SP    10,100         | HP    15,050    SP    10,100         |
| ATK   89,300    DEF   10,100         | ATK   89,300    DEF   10,100         |
| INT   10,100    RES   20,000         | INT   10,100    RES   20,000         |
| HIT   44,787    SPD   20,000         | HIT   20,000    SPD   44,787         |
|======================================'====================================.-'
| Location:  Steal from enemy in Item World.                                |
|            Steal from Item God of an Infernal Sword.                      |
|            Get from a shop, chest or enemy in an Item World Mystery Room. |
|            Get from chest in Item World.                                  |
|            Win from Bonus List in Item World or Dark World.               |
'---------------------------------------------------------------------------'


===============================================================================
V. ITEM STAT FORMULA                                                       A-05
===============================================================================

This math is not necessary for you to read or understand. If you don't care
about math or would like a faster method to calculate your item's stats, then
one of these calculators. The first was set up by TheXenogenesis, and the
second is mine.

http://www.brokengames.net/d2/calc.pl
http://prometheusx302.googlepages.com/D2_Item_Stat_Calc.html

If either address or calculator does not work, please notify me.


 .=-=-=-=.                                                              .=--=.
( FORMULA )                                                            ( F-01 )
 '=-=-=-='                                                              '=--='

[B * (R + s * [C + N]) + S] * [1 + 0.05 * (TBP)] * [1 + 0.05 * L] + [L * s]


B = Base Stat of Item = (InitialStat / R)

R = Rarity:
     - Normal: R = 1.00
     - Rare: R = 1.25
     - Legendary: R = 1.50

s = Conditional Variable:
     - B > 0: s = 1
     - B = 0 [And] TBP > 0: s = 1
     - B = 0 [And] TBP = 0: s = 0
     - B < 0: s = -1

C = Boss Counter (Max = 3.0):
     - General: +0.1 per kill
     - King: +0.2 per kill
     - God: +0.3 per kill

N = Bill Modifier for Bosses (Max = 1.6):
     - General: +[0.01 * CBP]
     - King: +[0.02 * CBP]
     - God: +[0.03 * CBP]

CBP =   [1 * Current # of "SLIGHTLY MORE (STAT)" Bills Passed]
      + [2 * Current # of          "MORE (STAT)" Bills Passed]

S = Specialist Counter (Max = 678):
     - General: +3 per specialist present during Boss kill
     - King: +6 per specialist present during Boss kill
     - God: +9 per specialist present during Boss kill

TBP =   [1 * Total # of "SLIGHTLY MORE (STAT)" Bills Passed]
      + [2 * Total # of          "MORE (STAT)" Bills Passed]

L = Level of Item


 .=-=-=-=-=-=-=-=-=-=.                                                  .=--=.
( SIMPLIFIED FORMULAS )                                                ( F-02 )
 '=-=-=-=-=-=-=-=-=-='                                                  '=--='

These formulas are simplified for perfected items:

Universal Perfected Stat (B = Whatever)
[B * (1.5 + s * 4.6) + 678] * [14.3] + [200 * s]

  Perfected Stat (B > 0)
  [B * (6.1) + 678] * [14.3] + [200]

  Perfected Stat (B < 0)
  [B * (-3.1) + 678] * [14.3] - [200]

  Perfected Stat (B = 0)
  Will always be 9895

Universal Non-Perfected Stat (B = Whatever)
[B * (1.5 + s * 3)] * [11] + [200 * s]

  Non-Perfected Stat (B > 0)
  [B * 49.5] + [200]

  Non-Perfected Stat (B < 0)
  [B * (-16.5)] - [200]

  Non-Perfected Stat (B = 0)
  Will always be 0


 .=-=-=-=-=--=-=-=-=-=.                                                 .=--=.
( IN-PROGRESS FORMULAS )                                               ( F-03 )
 '=-=-=-=-=--=-=-=-=-='                                                 '=--='

These formulas are used to calculate the stat your item should have if you are
in the process of perfecting it, but aren't finished yet. All you have to know
for this is the floor you last finished, the level of the item and the Base
Stat. For every ninth floor, it assumes you've not killed the Item Boss yet.

If you're not making use of the specialist boost, then take out the "+ XXX"
portion of the first bracket series.

Note: When it says "Floors xx-xx," it means the floor you last finished must be
in that range to use that particular formula.

    Floors 0-9
    [B * 1.5] * [1 + 0.05 * L] + [L * s]

    Floors 10-19
    [B * (1.5 + s * 0.22) + 36] * [1.1] * [1 + 0.05 * L] + [L * s]

    Floors 20-29
    [B * (1.5 + s * 0.48) + 72] * [1.2] * [1 + 0.05 * L] + [L * s]

    Floors 30-39
    [B * (1.5 + s * 1.08) + 150] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floors 40-49
    [B * (1.5 + s * 1.40) + 198] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floors 50-59
    [B * (1.5 + s * 1.72) + 246] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floors 60-69
    [B * (1.5 + s * 2.36) + 342] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floors 70-79
    [B * (1.5 + s * 2.68) + 390] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floors 80-89
    [B * (1.5 + s * 3.00) + 438] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floors 90-99
    [B * (1.5 + s * 3.64) + 534] * [1.3] * [1 + 0.05 * L] + [L * s]

    Floor 100
    [B * (1.5 + s * 4.60) + 678] * [14.3] + [200 * s]


 .=-=-=-=-=-=-=-=-=-=.                                                  .=--=.
( FORMULA EXPLANATION )                                                ( F-04 )
 '=-=-=-=-=-=-=-=-=-='                                                  '=--='

B - Base Stat of Item excluding the rarity modifier. "Excluding the rarity
    modifier" means we're just going to forget about rarity for now. This means
    that a Normal Excalibur would have the same Base Stat as a Rare or
    Legendary Excalibur. Assuming the item is of Normal rarity, has not been
    leveled at all, has no stat boosting specialists in it, and has no Stat
    Bills passed, it's stat would just be "B". If you're unsure about what "B"
    should look like, divide the initial stat of the item by the Rarity
    modifier (R), the next variable that is explained.

      Stat = [B]

R - Rarity modifier of item. If an item is Rare or Legendary, it's stats will
    be higher than if it was only of Normal Rarity. Rare items have +25% the
    stats of Normal items, and Legendary items have +50% the stats of Normal
    items, so...

    R = 1.00 if Normal
    R = 1.25 if Rare
    R = 1.50 if Legendary

    Assuming the item has not been leveled at all, has no stat boosting
    specialists in it, and has no Stat Bills passed, each stat would look like
    so:

      Stat = [B * (R)]

    Note: [B * (R)] can also be classified as the "Initial Stat".

L - Level of the item. Every level an item gains causes its stats to increase
    by approximately 5% of its Initial Stats. I say "approximately" because
    there's more to it. Positive Base Stats (B>0) get an extra 1 point per item
    level while Negative Base Stats (B<0) get 1 less point per item level. If
    the Base Stat is 0, there are no extra points. This makes the level
    modifier look like this.

    [Initial Stat] * [0.05] * [L] + [L * s]
      OR
    [B * (R)] * [0.05] * [L] + [L * s]
      OR
    [B * (R)] * [0.05 * L] + [L * s]

    I just added another variable (s). It's used for two different things.
    Here, it's used to account for the stat boost of +1 or -1 per item level.
    All you really need to know is that it can be -1, 0, or 1, depending on the
    rarity. Here's how to determine what "s" equals.

    B > 0: s = 1
    B = 0 [And] TBP > 0: s = 1
    B = 0 [And] TBP = 0: s = 0
    B < 0: s = -1

    What's "TBP"? Well, that will be explained later, but for now all you need
    to know is that when you've passed a Stat Bill, TBP is greater than zero,
    which will make "s" be equal to one instead of zero.

    Now that we have the item level BOOST figured out, we need to add it to the
    Initial Stat, like this.

      Stat = [B * (R)] + [B * (R)] * [0.05 * L] + [L * s]

    Now, by adding a "1" to the "[0.05 * L]", we can remove the "[B * (R)] +"
    part, like this.

      Stat = [B * (R)] * [1 + 0.05 * L] + [L * s]

C - Boss Counter. Every time you kill an Item Boss, the item's stats get
    larger. Ignoring Item Levels, specialists and Stat Bills, each General kill
    increases the Initial Stat by 10% of the Base Stat, while each King kill
    increases it by 20% and each God kill increases it by 30% of the Base Stat.
    This is very similar to how the Rarity modifier adds 25% or 50% of the Base
    Stat to the Initial Stat. Because of this, we just add the Boss Counter
    right onto the Rarity modifier, but as a different variable, of course. So,
    excluding Item Levels, specialists and Stat Bills, we get:

      Stat = [B * (R + C)]

    The Boss "Counter" is called so because it's not a predefined variable like
    the Rarity modifier; it is increased for each Boss kill. Here's how much
    "C" is incremented by per Item Boss kill, depending on what type of Boss is
    killed.

    General: +0.1
       King: +0.2
        God: +0.3

    Double killing an Item Boss will mean you're really killing two different
    Item Bosses, so "C" goes up by double.

    The Level multiplier latches on the same way as before, so we've now got:

      Stat = [B * (R + C)] * [1 + 0.05 * L] + [L * s]

    There's a problem. Just as it should be, when a negative Initial Stat is
    multiplied by a positive Level Multiplier, the stat is still negative. But,
    when you kill Item Bosses, a negative stat actually increases (becomes more
    positive), which means that "C" is actually being subtracted from "R". We
    can do this by multiplying "C" by "s". When "C" becomes large equal to or
    greater than "R", "s" making it negative, it completely overcomes the
    Rarity Modifier and begins to make the stat positive. This happens because
    "B" is then being multiplied by a negative. As you hopefully know, two
    negatives multiplied together makes a positive.

    Here's an example of this at work:

      Generals kills = 8 (C: +0.8)
      King kills = 4 (C: +0.8)

      C = 1.6
      B = -1000
      s = -1
      R = 1.5

      [-1000 * (1.5 + s * 1.6)]
      [-1000 * (1.5 + -1 * 1.6)]
      [-1000 * (1.5 - 1.6)]
      [-1000 * (-0.1)] = +100

    Using what we gotten through so far, this is what the formula looks like:

      Stat = [B * (R + s * C)] * [1 + 0.05 * L] + [L * s]

    Don't forget your Order of Operations here!

CBP - Current Bills Passed. This is the current number of Stat Bills that have
      been passed in the item, but not exactly. It is equal to:

        [1 * Current # of "SLIGHTLY MORE (STAT)" Bills Passed]
      + [2 * Current # of          "MORE (STAT)" Bills Passed]

      Pretty straight forward. It's used to calculate the "N" variable. Just
      remember to count a Stat Bill if it's passed immediately after a Boss
      kill. Leaving the item after killing the Boss but before passing the
      bill does not count as "immediately after".

N - Bill Modifier for Bosses. You see, Stat Bills affect the stats in two ways,
    they're multiplied against the Initial Stat, and they boost Boss kills by a
    tiny bit. Boosting Boss kills is what this "N" variable is all about.

    Ignoring Item Levels and specialists, each General Kill increases the
    Initial Stat by not only 10% of the Base Stat, but also 1% per "SLIGHTLY
    MORE (STAT)" Bill and 2% per "MORE (STAT)" that has been passed prior to,
    or immediately after, the Boss kill. For Kings, it's 2% and 4%. For Gods,
    it's 3% and 6%. This works in the same way as the Rarity Modifier and the
    Boss Counter, only it's dependent upon Stat Bills AND Boss kills. Because
    of the similarity, it can be added right in with the "R" and "C" variables,
    but since it's dependent upon Boss kills, it has to be multiplied by "s",
    just like the Boss Counter.

    Like the Boss Counter, the "N" variable is not a predefined variable. It is
    increased for every Item Boss killed (when CBP>0). So, using the
    aforementioned percentages, here's how much "N" is incremented by per Boss
    kill, depending on the type of Item Boss and the "CBP" variable.

    General: +[0.01 * CBP]
       King: +[0.02 * CBP]
        God: +[0.03 * CBP]

    If "CBP" happens to be zero for a particular Boss kill, "N" will not be
    increased at that time. Using what we now have, this is the formula:

      Stat = [B * (R + s * [C + N])] * [1 + 0.05 * L] + [L * s]

S - Specialist Counter. Each stat boosting specialist in the item during a Boss
    kill boosts the stats of the item by a small amount. The level of the
    specialist does NOT matter. The stats that are boosted are the same as
    which stats are normally boosted by those specialists. Dual stat
    specialists will have no effect.

    Ignoring item levels and Stat Bills, each specialist present during a
    single General kill boosts the stats of the item by 3. Each King kill
    boosts it by 6, and each God kill boosts it by 9. Because of this, we say
    the Specialist Counter is incremented as follows.

    General: +3
       King: +6
        God: +9

    Furthermore, that stat boost gets boosted by the level Multiplier in the
    same manner as everything else, like this.

    [S] * [1 + 0.05 * L] + [L * s]

    Hmm, the rest of the formula is also being boosted by the level Multiplier,
    so we can use Distributive Property to push the Specialist Counter into the
    same boat as the other stuff, like this.

      Stat = [B * (R + s * [C + N]) + S] * [1 + 0.05 * L] + [L * s]

TBP - Total Bills Passed. This is the total number of Stat Bills that were
      passed in the item, but just like with "CBP", there's a little more to
      it. It's equal to:

        [1 * Total # of "SLIGHTLY MORE (STAT)" Bills Passed]
      + [2 * Total # of          "MORE (STAT)" Bills Passed]

      That's very straight forward. Each "SLIGHTLY MORE (STAT)" Bill boosts the
      level Multiplier's effects by 5%, and each "MORE (STAT)" Bill boosts the
      level Multiplier's effects by 10%. This makes it so that the level
      Multiplier look like this.

      [1 + 0.05 * TBP] * [1 + 0.05 * L]

      When you put that in place of where the level Multiplier was before, you
      get this.

       Stat = [B * (R + s * [C + N]) + S] * [1 + 0.05 * (TBP)] * [1 + 0.05 * L]
                                                                      + [L * s]

      That's actually the entire formula right there. Yay!

s - I've pretty much already explained the "s" variable, so this is sort of a
    recap.

    B > 0: s = 1
    B = 0 [And] TBP > 0: s = 1
    B = 0 [And] TBP = 0: s = 0
    B < 0: s = -1

    Basically, "s" has the same sign (+, -, or 0) as "B". The exception is when
    TBP > 0, in which case: s = 1. It's possible to make a formula for this,
    but it would be more complicated than necessary.


===============================================================================
VI. FREQUENTLY ASKED QUESTIONS                                             A-06
===============================================================================

Q: How many Mr. Gency Exits does it take to perfect an item?
A: On average, 30-35, though it may be less (probably not more). You'll also
   get 7 back from clearing every X0th floor after Floor 30.

Q: Do I have to clear any floors while making a perfect item?
A: No. Skipping floors and clearing floors will have the SAME effect. The only
   reason you'd want to clear a floor is for what's on the Bonus List (e.g., a
   Mr. Gency Exit).

Q: What does SRS stand for?
A: Super Robo Suit.

Q: What does MW stand for?
A: Makai Wars.

Q: Can I get more than 1 Makai Wars?
A: No. You can only have one even if you start a New Game+. If you delete your
   current Makai Wars, you can get a new one on your next playthrough.

Q: Can I get more than 1 Prinny Suit?
A: No. It works the same way as the Makai Wars.

Q: Does it matter when I get the bonus Item Levels?
A: No, the game recalculates the stats of the item every time you leave it and
   it takes into account everything you've done. The only exceptions are the
   Boss kills; the bills don't affect the Item Boss kills retroactively so you
   have to pass them as early as possible to get the largest boost.

Q: Eww! Why would anyone spend this long on a single item?
A: It takes a while, yes, but you can easily cut it down to about 2 hours if
   you just take Item Level boosts as they come or simply ignore bonus item
   levels altogether. The stats will still be pretty good.

Q: Why did you list all of the perfected stats? I don't see how HP boosts my
   damage output.
A: Fist of all, HP does boost damage output if you are a prinny being thrown,
   but you can't do anymore than around 20-30 million damage before the game
   glitches and it resets to 1 damage. The reason I listed all of the perfected
   stats is... because I felt like it!

Q: I haven't finished with the item yet, but the stats aren't even close to
   what's listed here. Did I do something wrong?
A: Maybe, but probably not. The stat growth goes on a curve, so you'll get most
   of it later in the item. You can 'Calculate the ideal stats of an in-
   progress item' using the Item Stat Calculator here:

   http://www.brokengames.net/d2/calc.pl


===============================================================================
VII. VERSION HISTORY                                                       A-07
===============================================================================

Version 1.00 - Guide first created. Lots of New Stuff!
10/02/07

Version 1.10 - Error corrections. Edited contact information, added a bit to
10/12/07       the formula section.

Version 1.15 - Error Corrections. Added something about the Arcadia.
11/17/07

Version 1.30 - Error Corrections. Changed "Perfecting Items" section slightly.
11/30/07       Rearranged "Perfect Item List" slightly. Added Item Locations.
               Various changes to the "Item Stat Formula" section. Added FAQ.

Version 1.35 - Error Corrections. Formatting Changes. Added a question.
12/12/07

Version 1.40 - Minor Revision. Added a question. Got rid of a stray Tab.
12/16/07

Version 1.45 - Added "In-Progress Formulas" to the Item Stat Formula section.
12/24/07

Version 1.50 - Error Corrections. Began allowing more sites to host this guide.
03/02/08

Version 2.00 - Added "Introduction". Added "Item Leveling Basics" section.
05/20/08       Rewrote the "Perfecting Items" and "Item Stat Formula" sections.
               Moved some of the "Frequently Asked Questions" section to the
               "Perfecting Items" section.

Version 2.05 - Error Corrections.
05/26/08


===============================================================================
VIII. SPECIAL THANKS                                                       A-08
===============================================================================

GameFAQs and all other sites hosting this guide.

DoubleJump for making an awesome info-packed guide book and the procedure
TheXenogenesis used in his calculator.

Scy046 (Scyb0rg46) for doing most of the work on the Item Stat Formula.

TheXenogenesis for making the super cool calculator based off DoubleJump's Item
Formula.

Tink, Coryney, AzureHuntress, Kylain, and Jesus for existing.

Everyone on the GameFAQs Disgaea 2 message boards.