| Life Stone - Level 86 | 16164 |
| Light Crossbow | 280 |
| Light Crossbow Shaft | 2054 |
| Lilac Charm | 2843 |
| Lilith's Elven Wafer | 3244 |
| Lilith's Letter | 1022 |
| Lion Skin Gaiters | 414 |
| Lion Skin Shirt | 392 |
| Lionel's Book | 1193 |
| Lionel's Covenant | 1200 |
| List of Host | 2667 |
| Little Angel Wings | 8188 |
| Little Angel Wings Piece | 8377 |
| Lizard Captain Order | 1234 |
| Lizard Fang | 4297 |
| Lizardman's Totem | 1175 |
| Long Bow | 275 |
| Long Sword | 2 |
| Looted Goods - Blue Cargo box | 7630 |
| Looted Goods - Brown Pouch | 7634 |
| Looted Goods - Gray Pouch | 7635 |
| Looted Goods - Purple Cargo Box | 7633 |
| Looted Goods - Red Cargo Box | 7632 |
| Looted Goods - White Cargo box | 7629 |
| Looted Goods - Yellow Cargo box | 7631 |
| Loraine's Certificate | 10362 |
| Lost Bait Ingredient | 7622 |
| Lost Skull of Elf | 7142 |
| Low Boots | 38 |
| Low-grade Magic Ornament (A-Grade) | 14914 |
| Low-grade Magic Ornament (S-Grade) | 14918 |
| Low-grade Magic Ornament Iron Belt - PVP Defense | 14946 |
| Low-grade Magic Ornament Iron Belt - PvP Physical Attack | 14938 |
| Low-grade Magic Ornament Iron Belt - PvP Skill Attack | 14942 |
| Low-grade Magic Ornament Mithril Belt - PVP Defense | 14958 |
| Low-grade Magic Ornament Mithril Belt - PvP Physical Attack | 14950 |
| Low-grade Magic Ornament Mithril Belt - PvP Skill Attack | 14954 |
| Low-Grade Magic Pin (A-Grade) | 13910 |
| Low-Grade Magic Pin (B-Grade) | 13906 |
| Low-Grade Magic Pin (C-Grade) | 13902 |
| Low-Grade Magic Pin (S-Grade) | 13914 |
| Low-Grade Magic Pin Cloth Belt | 13954 |
| Low-Grade Magic Pin Iron Belt | 13962 |
| Low-Grade Magic Pin Leather Belt | 13958 |
| Low-Grade Magic Pin Mithril Belt | 13966 |
| Low-Grade Magic Pouch (A-Grade) | 13930 |
| Low-Grade Magic Pouch (B-Grade) | 13926 |
| Low-Grade Magic Pouch (C-Grade) | 13922 |
| Low-Grade Magic Pouch (S-Grade) | 13934 |
| Low-Grade Magic Pouch Cloth Belt | 13938 |
| Low-Grade Magic Pouch Iron Belt | 13946 |
| Low-Grade Magic Pouch Leather Belt | 13942 |
| Low-Grade Magic Pouch Mithril Belt | 13950 |
| Low-grade Magic Rune Clip Iron Belt - HP Recovery | 14922 |
| Low-grade Magic Rune Clip Iron Belt - MP Recovery | 14930 |
| Low-grade Magic Rune Clip Mithril Belt - HP Recovery | 14926 |
| Low-grade Magic Rune Clip Mithril Belt - MP Recovery | 14934 |
| Low-level Magic Rune Clip (A-Grade) | 14906 |
| Low-level Magic Rune Clip (S-Grade) | 14910 |
| Lucas's Letter | 2681 |
| Lucilla's Handbag | 2682 |
| Lucky Charm | 5703 |
| Lucky Charm (A-Grade) | 5806 |
| Lucky Charm (B-Grade) | 5805 |
| Lucky Charm (C-Grade) | 5804 |
| Lucky Charm (D-Grade) | 5803 |
| Lucky Charm (S-Grade) | 5807 |
| Lucky Potpourri | 1274 |
| Lunargent | 6029 |
| Luther's Letter | 2784 |
| Luxurious Gold Circlet | 8914 |
| Luxurious Silver Circlet | 8915 |
| Luxury Wine | 7160 |
| Lycanthrope Skull | 1238 |
| Mace | 5 |
| Mace of Cadmus Family | 14569 |
| Mace of Judgment | 180 |
| Mace of Judgment Head | 2022 |
| Mace of Miracle | 181 |
| Mace of Orwen Family | 14576 |
| Mace of Prayer | 179 |
| Mace of Underworld | 202 |
| Mace of Underworld - Conversion | 7715 |
| Mace of Underworld - Magic Silence | 7714 |
| Mace of Underworld - Mana Up | 7713 |
| Mace of Underworld Head | 2105 |
| Maestro Anvil Lock | 4046 |
| Maestro Holder | 4045 |
| Maestro Mold | 4048 |
| Maestro Reorin's Hammer | 4670 |
| Maestro Reorin's Mold | 4671 |
| Mage Staff | 177 |
| Magic Accessory Set | 10473 |
| Magic Haste Potion | 6035 |
| Magic Reagents | 9170 |
| Magic Ring | 116 |
| Magic Sword Hilt | 7568 |
| Magical Powers Ruby | 1220 |
| Magma Dust | 6022 |
| Maiden Doll | 1034 |