In Final Fantasy VII Rebirth, the best accessories can significantly enhance your characters’ abilities and survivability in battles. Here are some of the top accessories, their effects, and how to obtain them:

1. **Gotterdammerung**
– **Effect:** Fully charges the Limit Break meter and boosts its charging speed.
– **Location:** Obtained through a late-game Combat Simulator mission.
– **Note:** This accessory is highly valuable for making hard mode easier, but it’s locked behind a challenging mission and can only be obtained once.

2. **Revival Earrings**
– **Effect:** Grants Auto-Life status, reviving the character upon death.
– **Location:** Available at many shops for 500 gil starting from Chapter 2.
– **Note:** These earrings are breakable but very useful in critical battles. They can be stockpiled and strategically equipped on vulnerable party members.

3. **Healing Carcanet**
– **Effect:** Boosts the healing effect of spells and items.
– **Location:** Found in the Corel region, specifically in Cape Del Amor.
– **Note:** This accessory is ideal for characters like Aerith, who are already good spell casters. It enhances healing abilities, making it a top-tier support accessory.

4. **Full Throttle Wristguards**
– **Effect:** Boosts strength by 10% and increases max HP by 500.
– **Location:** Craftable by upgrading Supernatural Wristguards in the Item Transmuter.
– **Note:** These wristguards are highly effective for melee-focused fighters like Tifa, providing substantial strength and HP boosts.

5. **Karmic Cowl / Enhanced Karmic Cowl**
– **Effect:** Boosts vitality and spirit by 30/50, respectively, and prevents instant death and slow status effects.
– **Location:** Obtainable through crafting after completing a set number of monster kills in the Corel region.
– **Note:** The Enhanced version provides even more defensive benefits, making it a must-have for characters needing increased survivability.

6. **HP Up Materia Earrings**
– **Effect:** Boosts HP by 30%.
– **Location:** Available for purchase in the Junon region’s Moogle Emporium.
– **Note:** These earrings are particularly useful for clearing Materia slots, allowing players to equip more powerful Materia.

7. **Platinum Earrings**
– **Effect:** Increases magic power by 10%.
– **Location:** Craftable with an Item Transmuter at level 8.
– **Note:** These earrings provide a significant boost to magic power, making them essential for magic users.

8. **Supernatural Wristguards**
– **Effect:** Increases strength by 10%.
– **Location:** Obtainable by completing the Odd Job: “Bodybuilders in a Bind” in Chapter 7 or craftable at level 8 with 10 Exquisite Beast Hide and 5 Zinc Ore.
– **Note:** These wristguards are excellent for characters like Tifa, providing a substantial boost to strength.

9. **Kupo Charm**
– **Effect:** Grants a 5% boost to HP and increases item drop rates.
– **Location:** Reward for completing the demo.
– **Note:** This charm is useful for early-game farming and providing a small but consistent HP boost.

10. **Psychic’s Charm**
– **Effect:** Boosts MP and magic power by 5/8% (enhanced version).
– **Location:** Craftable after defeating the Mindflayer and obtaining its crown, then enhancing it at the Golden Saucer.
– **Note:** This charm is crucial for magic users, providing a reliable boost to their magical abilities.

11. **Champion Belt**
– **Effect:** Increases max HP by 10% and strength by 5%.
– **Location:** Reward for beating Jewel at the Crunch Off.
– **Note:** While not as powerful as some other accessories, it still offers a decent boost to both HP and strength.

12. **Pedometer Pin**
– **Effect:** Increases gil drop rates.
– **Location:** Reward for completing various side quests.
– **Note:** This accessory is useful for farming gil, which is essential for purchasing other valuable items and accessories.

13. **Circlet**
– **Effect:** Boosts magic MP and power.
– **Location:** Found in the Seabreeze Storehouse treasure chest cache, Chapter 7.
– **Note:** This circlet is a must-have for magic users, providing both a larger MP pool and more powerful magical attacks.

14. **Survival Vest**
– **Effect:** Increases vitality by 10% and max HP by 500.
– **Location:** Craftable with Zinc Ore and Exquisite Beast Hide.
– **Note:** This vest is particularly useful for tanky characters like Barret, ensuring they can withstand more damage in battles.

15. **Riot Vest**
– **Effect:** Increases vitality by 10% and max HP by 500.
– **Location:** Enhance Survival Vest with Exquisite Beast Hide.
– **Note:** Similar to the Survival Vest, this is ideal for characters needing increased vitality and HP.

16. **Bulletproof Vest / Bulletproof Vest Mk. II / Riot Vest**
– **Effects:** Increase vitality by 5/10% and max HP by 250/500.
– **Locations:** Purchase in Kalm or Vending Machines, or craft with various materials.
– **Notes:** These vests provide a moderate boost to vitality and HP, making them useful for characters needing some defensive support.

17. **Power Wristguards / Hi-Power Wristguards / Full Throttle Wristguards**
– **Effects:** Increase strength by 5/10% and max HP by 250/500.
– **Locations:** Purchase in Kalm, enhance with Iron Ore, or craft with specific materials.
– **Notes:** These wristguards offer a boost to strength and HP, making them suitable for melee-focused fighters like Cloud and Tifa.

18. **Earrings / Magical Earrings**
– **Effects:** Increase magic power by 5%.
– **Locations:** Purchase in Kalm or Vending Machines, or craft with Iron Ore and Ruby.
– **Notes:** These earrings provide a moderate boost to magic power, making them useful for magic users in the early game.

By equipping these accessories strategically based on your characters’ roles and the challenges they face, you can significantly enhance their performance in battles and make progress through the game more manageable.