| ★★Kris of Antiquity | ★★Kris of Antiquity | Swords & Blades | 16 | 210,520 |
 | ★★Leaf of Buddha·Nirvana | Magic | 13 | 99,000 |
 | ★★Lionheart Armor | Body Wear | 15 | 67,500 |
 | ★★Lionheart Boots | Feet | 15 | 57,375 |
 | ★★Lionheart Bracers | Bracelet | 15 | 54,000 |
 | ★★Lionheart Greaves | Leg Wear | 15 | 64,125 |
 | ★★Lone Fighter | Dual Hammers | 10 | 79,200 |
 | ★★Lone Protector | Polehammer | 13 | 90,240 |
 | ★★Lotus of Illusion | Magic | 16 | 231,200 |
 | ★★Lunar Dissector | Fists | 16 | 231,200 |
 | ★★Lunar Eclipse | Ranged | 15 | 186,840 |
| ★★Mail Mauler | ★★Mail Mauler | Fists | 16 | 210,520 |
| ★★Marshal Merciless's Pride | ★★Marshal Merciless's Pride | Magic | 16 | 210,520 |
| ★★Mega Gnarkill | ★★Mega Gnarkill | Ranged | 16 | 210,520 |
 | ★★Mind's Abyss | Ring | 13 | 50,365 |
 | ★★Miracle Gloves | Bracelet | 16 | 63,264 |
 | ★★Miracle Pendant | Belt | 16 | 56,576 |
 | ★★Miracle Robe | Body Wear | 16 | 71,280 |
 | ★★Miracle Shinguards | Leg Wear | 16 | 75,126 |
 | ★★Miracle Shoes | Feet | 16 | 67,218 |
 | ★★Miracle Soulsphere | Magic | 16 | 200,760 |
| ★★Morgan's Cutlass | ★★Morgan's Cutlass | Swords & Blades | 16 | 210,520 |
| ★★Mother of Swords | ★★Mother of Swords | Fists | 15 | 182,000 |
 | ★★Mountain Crusher·Nirvana | Dual Hammers | 13 | 99,000 |
| ★★Mountain Rock Hammer·Enti | Dual Hammers | 15 | 171,040 |
 | ★★Murderer of Shuras·Selfvo | Swords & Blades | 15 | 171,040 |
 | ★★Myriad Blossom | Robe | 15 | 54,000 |
 | ★★Myriad Blossom Boots | Feet | 15 | 57,375 |
 | ★★Myriad Blossom Gloves | Bracelet | 15 | 54,000 |
 | ★★Myriad Blossom Greaves | Leg Wear | 15 | 64,125 |
 | ★★Myriad Blossom Helm | Head Wear | 15 | 60,750 |
 | ★★Myriad Blossom Plate | Body Wear | 15 | 67,500 |
 | ★★Mysto Caster | Magic | 16 | 186,840 |
 | ★★Nature Talker | Magic | 14 | 60,000 |
 | ★★Nebulae Boots | Feet | 16 | 67,218 |
 | ★★Nebulae Bracers | Bracelet | 16 | 63,264 |
 | ★★Nebulae Cuirass | Body Wear | 16 | 79,080 |
 | ★★Nebulae Cuisse | Leg Wear | 16 | 75,126 |
| ★★Nebulae Pendant | Belt | 16 | 56,576 |
 | ★★Nebulae Shooter | Ranged | 16 | 200,760 |
 | ★★Nether·Impossibility Hat | Head Wear | 15 | 60,750 |
 | ★★Nethersong Soulsphere | Magic | 15 | 144,120 |
| ★★Nethersong Soulsphere·Nir | Magic | 13 | 99,000 |
 | ★★Netherworld Guidance | Fists | 15 | 144,120 |
 | ★★Netherworld's Ceiling | Bracelet | 15 | 43,345 |
 | ★★Nightfall Lamp·Nirvana | Swords & Blades | 13 | 99,000 |
 | ★★Nimbus Turbulence·Nirvana | Poleaxe | 13 | 99,000 |
 | ★★Nirvana·Ancestral Divine | Head Wear | 15 | 60,750 |
 | ★★Nirvana·Ancestral Divine | Head Wear | 15 | 60,750 |
 | ★★Nirvana·Cascade Glow | Robe | 15 | 54,000 |