Summary
- Tears of the Kingdom features familiar elements for Legend of Zelda fans, including the currency system of Rupees and the management of in-game resources.
- Apples, elixirs, and cooked food are all valuable items to sell in the game, as they can fetch a decent price and help players make money for other expenses.
- The value of certain materials, such as Flint, Amber, Opals, Rubies, Sapphires, Diamonds, Brightbloom Seeds, Dragon Parts, Monster Parts, and duplicate or unwanted armor, can vary but can be sold for profit.
With the recent release of The Legend of Zelda: Tears of the Kingdom, fans have been immersing themselves once again in the vast and varied world of Hyrule. The game serves as a direct sequel to the much-loved The Legend of Zelda: Breath of the Wild and continues the story a few years after the previous game.
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Though the gameplay and storyline have changed, there are plenty of elements in Tears of the Kingdom that Legend of Zelda fans will find familiar. One such element is the game’s currency system, Rupees, and the related management of in-game resources. Players will need to make sure the items they choose to get rid of are the best items to sell.
Updated on January 28, 2024 by Renri Seong: There are countless weapons and materials that Tears of the Kingdom (TotK) players will be collecting during their playthrough. Armor upgrades and purchasing armor can swiftly drain Link's wallet before players even realize it, so selling items can guarantee Link won't be without any money to spend. Fortunately, certain items are worth selling for extra Rupees thanks to their over-abundance, such as the Brightbloom Seeds. Other items such as Gems and Dragon Parts can fetch a pretty Rupee, but TotK players will want to be careful when selling these rare items, as they're uncommon and difficult to farm. The following list has been updated to include the sales price and uses for each item below.
16 Apples
Used for: Cooking
Though they may not fetch the highest price, the sheer abundance of apples across Hyrule makes them an ideal candidate for selling to merchants. 
Apples are incredibly easy to farm and can be found on trees, in crates, or even lying around outside stables.
Players can chop down trees to get all their apples at once, use arrows to shoot them down, or use Link’s new Ultrahand ability to pluck them from the trees. Any kind of adventuring players choose to undertake in the game will likely see them collect hundreds of apples with little effort.
3 Rupees
15 Elixirs
Used for: Obtaining Buffs
Elixirs can be incredibly useful during Link’s many adventures, but some players might find that they end up with more than they could ever hope to use. In this case, selling elixirs is an ideal way to recoup some funds as well as create more space in the inventory.
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Different elixirs will sell for different amounts depending on the rarity of the monster parts and bugs used to make them. The most expensive elixirs to sell are ones made with Lynel parts. However, these elixirs are also more powerful and may be worth holding on to.
Varies (depends on the Elixir's strengths and duration)
14 Cooked Food
Used for: Restoring Health, Obtaining Buffs, etc
Like elixirs, many players will soon find their inventory full of cooked food and dishes if they’re making the most of the new recipe mechanic. Sometimes players may even find themselves eating the excess food just to create more room for one with a specific effect. However, selling excess meals and cooked food is a much more lucrative option.
Meals will sell for different amounts depending on their ingredients, effects, and complexity. It’s a good idea to strategically sell meals so that players avoid having too much of one type. Selling simple cooked meat is also a great option, as all players need to do is go on a short hunting trip and roast the meat on a fire.
Varies (depends on the meal's recovery power and effects)
13 Flint
Used for: Starting Fires, Armor Upgrades
One of the many returning features of Breath of the Wild is the presence of mineable ore in the mountains, caves, and underground areas of Hyrule. These ore deposits are easily spotted by their shining obsidian-like appearance and can be broken by any kind of blunt weapon.
One of the most common material drops from these rocks is 
Flint, which players will need if they want to build a campfire. Flint can also be found near stables alongside other common necessities like wood and fruit.
5 Rupees
12 Amber
Used for: Fusion, Armor Upgrades
Amber is another material that can be found in the ore deposits around the map, as well as in chests and in drops from certain enemies. Legend of Zelda fans may not recognize the mineral at first, as it looks different from that its Breath of the Wild counterpart. It has added functionality in fused weaponry but is still useful for selling to merchants.
Finding Amber is difficult in the earlier levels of the game but, as players progress, they will gain more and more access to it. Amber isn't as useful as some of the other gems when it comes to fusing, so it's a safer option to sell. Amber sells for less than it used to in Breath of the Wild at the following price in Tears of the Kingdom:
10 Rupees
11 Opals
Used for: Armor Upgrades, Weapon Fusion
Another returning material is 
Opal, which can be found through several means in Tears of the Kingdom. Much like the other gems, Opal is primarily acquired by smashing ore deposits in certain areas of the open world map. Opals can also be found in chests and dropped by Talus enemies of varying types.
Like Amber, the selling price of Opals has dropped to half of what it used to go for in Breath of the Wild. However, selling them is still a decent way to get income thanks to how common they are.
30 Rupees
10 Topaz
Used for: Armor Upgrades, Weapon Fusion
Topaz is another, more precious gem that can be found within Tears of the Kingdom. Players will find Topaz in chests, rare ore deposits, or in drops from Luminous and Rare Stone Talus enemies. Rare ore deposits can be identified by their different coloration to common ore deposits and are more likely to grant precious gems.
The Topaz sales price has dropped 100 Rupees since the previous game. Players should sell Topaz with more caution than other items, as it is commonly used in armor upgrades and can be harder to come by than other gems.
80 Rupees
9 Rubies
Used for: Armor Upgrades, Weapon Fusion
Continuing the gem trend is 
Ruby, which is another precious gem returning to the latest Legend of Zelda game. Rubies are found in chests, rare ore deposits, and in drops from a variety of Talus enemies. Rubies are associated with the fire element in the game so can be found from Igneo Talus enemies in particular.
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Due to their association with the fire element, Rubies do have a specific use in fused weaponry. Players should, therefore, be certain any Rubies they sell are excess. In Tears of the Kingdom, Rubies now sell less than their original 210 price in Breath of the Wild.
110 Rupees
8 Sapphires
Used for: Armor Upgrades, Weapon Fusion
In opposition to Rubies is the precious gem of 
Sapphire, which is associated with the ice element within the game. Sapphires can also be found in chests and rare ore deposits but are commonly dropped by Frost Talus enemies too.
Sapphires have a similar elemental effect to Rubies when used within fused weaponry, only this time for ice-type enhancements. Equal care should be taken to make sure any Sapphires are not needed before selling them. Sapphires sell for 260 Rupees less than their price in Breath of the Wild.
150 Rupees
7 Diamonds
Used for: Armor Upgrades, Weapon Fusion
Rounding out the list of lucrative items is the 
Diamond, a rare jewel that can be found only in certain locations of the game. So far, only one chest has been confirmed to contain a Diamond in Tears of the Kingdom, and only the higher-level Talus enemies will drop them.
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Diamonds are the only gems that haven’t been cut down on selling price. Though they do have a high fuse damage level, they don’t offer any elemental benefit to fused weaponry. Therefore, players can be safe in the knowledge that Diamonds are one of the best items in the game to sell.
500 Rupees