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.

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. It can 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.

Tear of Light
Each section of the Tower of Spirits features three Tears of Light that you must collect to power up Link's sword. Once you've obtained all three Tears, Link can strike a Phantom in the back, stunning it so Zelda can possess the creature. After Link obtains the Lokono Sword, he no longer needs to use the Tears of Light -- the sword itself is infused with divine energy.

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.

Letters
Description here

Prize Post Cards
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Red Potion
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Royal Engineers Certificate
Description here

= Treasure =

Stalfos Skull
A treasure worth 50 Rupees, that can be sold at Linebeck III's treasure shop.

Recruit's Sword
The first sword Link receives. It is given to him by Russell, the guard captain, after Zelda suggests it.

Demon Fossil
A treasure worth 50 Rupees, that can be sold at Linebeck III's treasure shop.

Pirate Necklace
A treasure worth 150 Rupees, that can be sold at Linebeck III's treasure shop.

Dragon Scale
A treasure worth 150 Rupees, that can be sold at Linebeck III's treasure shop. ''You got a dragon scale! It's said this pristine scale fell from a dragon.''