Below is a complete listing of items that appear in Majora's Mask.
Big Poe
Blue Potion
Mystery Milk
Bugs
Chateau Romani
Deku Princess
Fairy
Fish
Gold Dust
Green Potion
Hot Spring Water
Magic Mushroom
Milk
Milk (1/2)
Poe Soul
Red Potion
Seahorse
Spring Water
Zora Egg