Magic Item Values

The gold piece value of a magic item depends on its level, as shown on the table below. The value of a consumable item (such as a potion) is much lower than the value of a nonconsumable item of the same level. The sale price of a magic item (the amount a character gets from selling an item) depends on the rarity of the item, as shown on the table. A common item's sale price is 20 percent of its gold piece value; an uncommon item's sale price is 50 percent of its gold piece value; and a rare item's sale price is its full gold piece value.

Published in Rules Compendium, page(s) 277.