Poe Collector

The Poe salesman, found only after Link has become an adult, is located in the guardhouse of the former Hyrule Castle Town in Ocarina of Time and runs a ghost shop. He sits beneath a cage containing several Poe spirits and pays Link to bring him more. If Link catches a Big Poe and sells it to him, the Poe salesman will give him fifty rupees and one hundred points. Once Link has amassed a thousand points, he will receive a bottle from him. Interestingly enough, if Link goes to the guardhouse as a child, the Hylian soldier on watch there will tell him that he is "really interested in ghosts". It is fairly safe to presume that the Poe salesman of Majora's Mask is a different being entirely from the one in Ocarina of Time, excepting their physical appearance.

The Poe salesman also appears many times in Majora's Mask. He appears:
 * At the ledge before Ikana Canyon, not allowing Link to pass until he presents the Garo's Mask. The salesman will then create a tree, for Link to hookshot up to.
 * At the poe house, holding the four Poe Sisters captive.
 * At the Secret Shrine, holding three Dinolfos, a Wizrobe, a Wart and the Garo Master captive.

Powers
The Poe salesman was little more than an odd salesman with an odd trade in Ocarina of Time, but in Majora's Mask his history is almost completely unknown. Taken into account his positions around Ikana Valley, it could be presumed that the Poe salesman is a handler and guardian of deceased souls. A certain power he possesses is the ability to fade away into nothing whenever it suits him, always when Link has met a challenge or requirement. It is not currently known if the Poe salesman actually collects the souls of the departed, ala Grim Reaper, or if they naturally come to him.

Trivia

 * The Poe salesman bears a fair resemblance to the Garo Ninja.

Glitch
A rarely encountered glitch in Majora's Mask may result in no reward given after the four battles at the secret shrine. Should this glitch take place, the poe salesman will not reappear at the end.