Items in Spirit Tracks

Whirlwind


The Whirlwind seems to be an item that is similar to the Gust Jar in use and the Deku Leaf in appearance. It is used to blow certain objects, work different switches and stun different enemies.

Boomerang

 * Main Article: Boomerang

The boomerang is never used in the trailer for Spirit Tracks, but it is seen equipped, so it will most likely be used as an item. It functions the same way as the boomerang in Phantom Hourglass.

Whip
The whip is a brand new item to the series seen in the 2009 E3 trailer for Spirit Tracks. Link is seen killing a Yellow Chu-Chu with the whip and using the whip to swing across a gap, similar to the use of the Grappling Hook in The Wind Waker. In the 3rd trailer it was redesigned to look like a snake.

Bombs

 * Main Article: Bomb

Bombs have been confirmed. {citation need}

Spirit Flute

 * Main Article: Spirit Flute

A magical pan flute that is used to play songs taught to you before each temple to restore the missing tracks that lead to them. It is played by tapping one of six different pipes on the touch screen -to a given rhythm in time with a metronome- while at the same time blowing into the DS microphone. It was confirmed by Official Nintendo Magazine that this new instrument will be in Spirit Tracks.

Recruit's Sword
The Recruit's Sword is a sword from The Legend of Zelda: Spirit Tracks. This dangerous yet unremarkable weapon is obtained in the training room of Hyrule Castle, as Link requires a sword in order to traverse the hidden back way into the Tower of Spirits, which is full of enemies. The leader of Hyrule Castle's guards gives it to Link, whom he mistakes for one of his recruits due to his Recruit Uniform, after Link successfully completes a basic sword training exercise. It is eventually replaced by the Lokomo Sword.

Bow
A bow is used to fight one of the bosses. It is assumed to work the same as in PH.

Sand Wand
The fifth dungeon item is the Sand Wand and is used to create hills of sand.

Shield
The first type of shield Link gets in the game is called the Wooden Shield (pictured above). This shield can be sold at various shops for 80 Rupees. The other shield that Link can get is called the Shield of Antiquity (not pictured), which looks very similar the shield used in WW and PH.

Engineer's clothes
Purely cosmetic; allows Link to switch duds and don the Engineer's Clothes he started out with (speak to Niko to change back to the Recruit's Uniform at any time)

Recruit's Uniform
Given by Zelda during their secret meeting following Link's graduation ceremony, it allows Link to blend in with the castle's guards, facilitating Zelda's escape.

Tear of Light

 * Main article: Tears of Light

Each section of the Tower of Spirits features three Tears of Light that Link must collect to power up his sword. Once he has obtained all three Tears, Link can strike a Phantom in the back, stunning it so Princess Zelda can possess the creature.

Forest Rail Map
The Forest Rail Map is one of four types of Rail Maps that are to be found throughout the game (the others being Fire, Ocean, and Snow Rail Maps). Each rail map reveals lost Spirit Tracks to its associated realm.

Snow Rail Map
The Snow Rail Map is one of four types of Rail Maps that are to be found throughout the game (the others being Fire, Ocean, and Forest Rail Maps). Each rail map reveals lost Spirit Tracks to its associated realm.

Letters and Postcards
Link's a pretty popular guy, and he regularly recieves letters in the mail. Many overworld locations sport postboxes; when you see a wiggling postbox, tap it to summon the postman and receive your mail. Link can also use postboxes to mail out Prize Postcards he's purchased, in hopes of winning the day's top treasure -- check your local bulletin board to see what's up for grabs!

Prize Post Cards
The Prize Post Cards can be purchased in some town stores. You can place up to 20 of these on the mail to receive surprises.

Red Potion
Description here

Royal Engineers Certificate
This Certificate is given by Zelda to any one qualified to conduct a train.

= Treasure =
 * Main article: Treasure

Like in Phantom Hourglass, Link can collect various rare items and sell them to Linebeck III's treasure shop.