Items are equipped to your Creatures in battle and they change results far more often than the printed numbers suggest. The Culdcept BEGINS best item cards are the ones that either swing the numbers by a huge amount or cancel the other side's plan outright.

Culdcept BEGINS Best Item Cards: Attack, Defence and Utility

There are 81 Item cards in total. These are the Rare and Extra ones, with the Extra listed first.

ItemWhat it does
Migoal Blessing (Extra)AT+20, HP+20, Critical Hit against Water and Earth, Neutralizes Attacks against Fire and Air; at the end of the battle it destroys a random card from your hand
StormcauserAT+60 and HP-30 — the highest attack value on any Item, paid for with 30 HP
ClaymoreAT+50, the biggest flat attack boost in the set
Lance of OdinAT+50 and HP+10
TridentAT+40 and HP+10
CatapultAT+30 and HP+30, the best all-round Rare for a Creature that has to trade
Plate MailHP+50, the biggest flat defence boost
Diamond ArmorAT-30 and HP+60, for Creatures that must survive a turn regardless
Power BraceletAT becomes base AT ×2 and HP becomes MHP ×2, which makes a small Creature into a genuine threat
Vorpal SwordAT+30 with a Critical Hit against creatures with 40 or more MHP
BoomerangAT+20, HP+10, and it returns to your hand at the end of the battle, so it is a reusable tool rather than a permanent commitment
Silver PlowHP+10, and at the end of the battle it raises the level of the territory by one, so an Item can grow your Total Magic
Angry MaskHP+30, and at the end of the battle it reduces the enemy creature's HP by the damage your Creature took
Counter ShieldAT=0 but Reflects Attacks, sending the damage back to the attacker
Holy GrailNeutralizes Attacks and Neutralizes Scroll Attacks, at the cost of three times the negated damage in magic
Corrosive RobeHP+30, and at the start of the battle it destroys the opponent's equipped weapon or scroll item
Corrosive SpearAT+30, and at the start of the battle it destroys the opponent's equipped armor or tool item
Gremlin Amulet (Strange)At the start of the battle it destroys the opponent's equipped item. It appears in nearly every competitive list for that reason
Tearing HaloA Scroll Attack for 30 damage with a Scroll Critical Hit, immune to Destroy Item and Steal Item effects
Hell BlazeA Scroll Attack for 40 damage with a Critical Hit against base AT 20 or under
Nuclear FusionA Scroll Attack for 50 damage, the hardest-hitting Scroll in the set
Doom NeedleAT+20, and at the end of the battle it adds Senility to the enemy creature, destroying it
Gem of LifeAt the end of the battle, if your Creature's HP is 20 or under, both it and the opponent's creature are destroyed
Eternal MailHP+40 and it returns to your Book at the end of the battle, so it costs you nothing to hold
Void OrbHP+20, and the enemy's successful attack abilities do not trigger while it is equipped
Protean RingThe equipped Creature transforms into a random different creature, and it is immune to Destroy Item and Steal Item effects
Rat HunterOn a successful attack it transforms the enemy creature into a Neutral Giant Rat

Cheaper Items That Fill the Same Roles

Gaseous Form (Neutralizes Attacks), Buckler (Neutralizes Attacks against base AT 30 or under), Knight's Shield (Neutralizes Attacks against base AT 40 or over), Prismatic Wand (AT and HP+40 when your Creature's element differs from the enemy's), Sword of the Falcon (AT+20 and Attacks First), Fire Shield, Water Shield, Earth Shield and Wind Shield (element-locked Neutralizes Attacks), Spiked Shield (Reflects Attacks for 50% of the damage), Petrify Stone (AT=0 with HP+80) and Neutral Cloak (HP+40 and the equipped Creature's element becomes Neutral).

Items and the Combos They Enable

An Item is usually half of a pairing rather than a card on its own: Angry Mask is the classic partner of Tonfa, which makes the equipped Creature attack twice, and Boomerang plus a fast Creature lets you reuse the same weapon every turn. Card combos lists the pairings that work.

Items That Decide an Invasion

Three of the strongest Items win fights before damage is counted: Corrosive Robe and Corrosive Spear destroy the opponent's equipped Item at the start of the battle, and Gremlin Amulet does the same job for less. That is often a cheaper win than any amount of AT, which is part of what how to capture territory covers.