MP Absorb is a Support Materia in Final Fantasy VII. When linked with one of a wide variety of Materia, including all Magic and Summon Materia, as well as many Command Materia, it will restore the user's MP when the paired ability is used, at 1% of the damage dealt, rounded down. It only works on targets that have MP. If the ability heals the target, MP Absorb will reduce the character's MP instead.
MP Absorb can be paired with all Magic and Summon Materia, as well as Steal, Sense, Throw, Morph, Deathblow, Manipulate, Mime and Master Command. When linked to Magic or Summon Materia, MP Absorb applies its effects to all abilities the Materia grants, but when linked with a regular Command Materia, it will apply its effect to the ability highlighted on the Materia in the Menu.
MP Absorb is found in the item shop at the Wutai Village during the Yuffie quest there (or otherwise the chest is blocked by an NPC). After the player takes the Materia, Yuffie will swipe it, but give it back once the quest ends. More MP Absorb Materia can be obtained by mastering one. This requires 100,000 AP, and the best way to do this is to equip weapons and armor with Double or Triple AP.
|1||0||When linked Materia deals damage, user regains MP equal to 1% of the damage inflicted.|
MP Absorb can be linked to a Materia to restore the user's MP at 1% of the damage dealt. This will apply to all abilities granted by Magic and Summon Materia, or to the highlighted ability in the menu of a Command Materia. The darkened ability of a Command Materia will only gain the effect if the character has another source for that ability; for example, if a character has Level 2 Throw, which grants Coin, the HP Absorb applies to Coin only, and not Throw, unless the character also equips another Throw Materia at Level 1. If an ability hits several times, the damage is divided by 100 and rounded down before being added together.
When linked with Master Command, MP Absorb will apply its effect to all commands in the Materia, plus the Attack and Item commands. Throw is exempt unless the character has another source for the Throw ability, as it is not provided by Master Command. Though this will allow basic attacks to restore MP, it also means the character using it cannot use healing items without damaging their own MP. Generally speaking, MP is less useful for characters who are not casting spells, meaning this is an ineffective use of the Materia.
MP Absorb is best used by spellcasters. By restoring MP after dealing damage, MP Absorb will mitigate the MP loss. This can be especially useful when paired with Magic Materia, such as Comet or Ultima, or Summon Materia, such as Bahamut ZERO. Pairing with Knights of Round will usually restore more MP than the spell cost. The player should take caution when using it with elemental Magic or Summons, as if the enemy absorbs the element, MP Absorb will reduce the character's MP.