Tear Stone

A Tear Stone is the most basic forgeable material in Golden Sun: The Lost Age. It is described as a "Water essence crystal". It is found in various areas around when the Lemurian Ship is acquired and after, such as in Taopo Swamp, and it can also be dropped very rarely from a Gillman Lord in Treasure Isle (fell it with Mars Djinn to increase drop rate by four times). Being an Artifact, it can be sold and later repurchased. It can be bought for 300 coins and sold for 225 coins. It can be forged into the following items, all Mercury-based:

Clear Bracelet: Bracelet class: Defense +31: Mercury power +25. It is bought for 3500 coins and sold for 2625 coins. The chance of it being forged is 30%. Cloud Wand: Staff class: Attack +98: Unleashes Stun Cloud, which converts to Mercury damage, adds 31 base attack, and may also stun the target. It is bought for 7000 coins and sold for 5250 coins. The chance of it being forged is 25%. Pure Circlet: Circlet class: Defense +29: Mercury power +20. It is bought for 3700 coins and sold for 2755 coins. The chance of it being forged is 25%. Spirit Ring: Ring class: Use to restore 160 HP to all allies. It is bought for 3600 coins and sold for 2700 coins. The chance of it being forged is 20%.

Analysis
The first forgeable material found in the game, Tear Stone makes items which are strong compared to what came before getting the ship but most will be replaced by the time you reach Lemuria. The items made from it, therefore, are little different from the rest of the items aquired early on.