New Magincia, top of tower in a chest

Buc's Den, Herzog (provisioner, $745 before branding)

Wrong, room with 4 chests (2 are Mimics)

Moonglow, chest in Batista's house

Castle, crate in NE passage off kitchen
Castle, NW passage off armory

Britain, haunted house next to the cemetery, upstairs in a crate

Moonglow, Magic Shop ($500)
West coast of Yew, on a beach at 13°34"N, 42°24"W

Castle, Mage's Lab

Despise, kitchen, in a chest

On the Binding Circle near Compassion (comes complete with Ash for binding)
Hythloth, chest in the pool room with lift to Yellow Altar
Minoc, crate on dock
Minoc, crate in water near Gringolet
Destard, chest in storage room next to Saphera
Abyss, room with binding circle

Castle, chest in NE passage off kitchen
Castle - use lift in NE passage - chest in upper room

Britain - Leon (boyer) - click archer statue to reveal

Ambrosia, Grond ($150)

Hythloth, Red Altar room
Yew, pirate camp to south - crate in tent

Yew, pirate camp to south - chest on beach to west
Minoc, Elena ($165 after cleansing Sacrifice)
Destard, chest in storage room next to Saphera

Mayor's house, Killigan's secret storeroom (the door is behind a tapestry)

Britain Cathedral, north-most side room, in a pit

Moonglow, Magic Shop ($300)

Infernal Armor

(Useful for walking on lava and killing predator fish - thanks, Eldritch)

Mayor's house, Killigan's room, in a chest

Moonglow, gift from Joshua the Sage when you save his life

Minoc, cave along beach at 4°20"N, 51°32"E
Destard, chest in storage room next to Saphera

Buc's Den, "down the well" in a secret room
Ambrosia, side room off Queen Zhah's chamber

Minoc, cave NE of Column at 12°53"N, 55°30"E

NE of Paws Troll Bridge in a wolf den

Moonglow Magic Shop ($200)
Minoc, Elena ($220 after cleansing Sacrifice)

Destard, room behind secret door at 81º58"N, 84º7"W, 

Britain, on top of western wall at city exit, in a chest

Buc's Den, Herzog (provisioner, $631 before branding)
Minoc, Elena ($500 after cleansing Sacrifice)

Britain, Nico's shop in a pit (click plaque to move display case)

Moonglow, mage's camp up the hill by the exit to Deceit

Minoc, Julia's cave behind the waterfall

Paws, NW, chest in crypt through arches at 32°12"S, 44°50"W

Moonglow, NW, tent up a hill at 19°8"S, 43°57"E
Minoc, upstairs in haunted house (Dayla's room)

Skara Brae, chest at 60°7"S, 48°56"W
Destard, chest near switchplate for Red Eggshell room

Castle, on the roof to the right of the Mage's Lab balcony

Buc's Den, Herzog (provisioner, $876 before branding)
Moonglow, chest in Batista's house
Moonglow, Magic Shop ($500)
Path to Dawn, in a crate at 10°39"S, 46°24"W

Abyss, initial Earth level, behind a secret panel removed by clicking the ankh

Moonglow, gift from Joshua the Sage when you save his life

Moonglow, near shack guarded by a Gazer, in a crate

Yew, cave just west of the bridge into the city

Trinsic, crypt west of the city at 81°41"S, 35°45"W

Valoria, Weaponsmith ($600)

Yew, James (provisioner, $400)

Abyss, first Water level on floor of pool room

Abyss, first Water level by teleporter

Melvin the Mad Mage's tower north of Paws

Trinsic, Lorence (provisioner, $825)

Minoc, cave NE of Column at 12°53"N, 55°30"E

Yew, shack to southeast at 5°38"N, 15°26"W

Deceit, maze-and-target room, in a chest

Paws, NW, chest in crypt through arches at 32°12"S, 44°50"W
Yew, pair of head statues north of the shrine (click or cast ignite in both mouths)

Valoria, Demon Triumvirate island at 84°15"N, 59°43"W

Buc's Den, Guild Shop ($1300)

Skara Brae, kill the liche on the beach facing the Temple of Souls

Abyss, Realm of Air on top of the Dragon mountain

Buc's Den, Guild Shop ($1450)

Valoria, Artos' room, in a chest

Path from Britain to Yew, cave to the east at 2°5"S, 35°36"W, in a chest

Trinsic, crypt west of the city at 81°41"S, 35°45"W

Abyss, chest on entry level at 69°34"N, 110°0"W

Path to Dawn, crypt at 18°50"S, 54°22"W
Trinsic, goblin cave on the east side of the island where Virgil's house is located

Destard, after killing the dragon
Abyss, second Fire level near teleporter

Trinsic, outside the building with Dupre's Ashes
Skara Brae - head statue on the beach facing the Temple of Souls, in its mouth

Moonglow, first Tydus cave

Abyss, entry level near entrance point
Just for fun in Terfin - room to right of the 2-skeleton prison - click the small suit of armor and it turns into a Death scroll.

Yew, James (provisioner, $600)

Destard, kill the demon you summoned in the "red item" side quest

Serpent's Hold, Groldek's room between the stairs and the wall

Trinsic, Lorence (provisioner, $3050)

Trinsic, Virgil's house

Empath Abbey, near Brock at 20°17"N, 15°43"E

Trinsic, spy's tent southeast of the Column at 71°37"S, 39°56"W

Valoria, Weaponsmith ($3000)