<p>From TibiaWiki's list of <a rel="nofollow" href="https://tibia.fandom.com/wiki/Unobtainable_Items">Unobtainable Items</a>, I think these are the ones no player possesses. Many are test items which were obviously not meant to be obtainable, but since they still exist in the game files they cannot be ignored.</p><ul><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ceremonial_Mask">Ceremonial Mask</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Witchhunter%27s_Coat">Witchhunter's Coat</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Native_Armor">Native Armor</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Red_Tunic">Red Tunic</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Girl%27s_Dress">Girl's Dress</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Tunic">Tunic</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ornate_Testtplate">Ornate Testtplate</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Patched_Boots">Patched Boots</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Boots_of_Waterwalking">Boots of Waterwalking</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Fish_Tail_(Equipped)">Fish Tail (Equipped)</a> and <a rel="nofollow" href="https://tibia.fandom.com/wiki/Fish_Tail_(Unequipped)">Fish Tail (Unequipped)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Eagle_Shield">Eagle Shield</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Broken_Wooden_Shield">Broken Wooden Shield</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Test_Weapon_for_Knights">Test Weapon for Knights</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Daramian_Axe">Daramian Axe</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Lich_Staff">Lich Staff</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Light_Mace">Light Mace</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Zathroth%27_Redeemer">Zathroth' Redeemer</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Bow_of_Destruction_Test">Bow of Destruction Test</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Elethriel%27s_Elemental_Bow">Elethriel's Elemental Bow</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Throwing_Cake">Throwing Cake</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Throwing_Star_of_Sula">Throwing Star of Sula</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Umbral_Master_Bow_Test">Umbral Master Bow Test</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Yol%27s_Bow">Yol's Bow</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Wand_of_Destruction_Test">Wand of Destruction Test</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Sorcerer_Test_Weapon_Test">Sorcerer Test Weapon Test</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Bonfire_Amulet">Bonfire Amulet</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Golden_Scorpion_Pendant">Golden Scorpion Pendant</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Paw_Amulet">Paw Amulet</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rainbow_Amulet">Rainbow Amulet</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ring_of_Wishes">Ring of Wishes</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Bongo_Drum">Bongo Drum</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Royal_Fanfare">Royal Fanfare</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Small_Whistle">Small Whistle</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/The_Horn_of_Sundering">The Horn of Sundering</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Cake_(Item)">Cake (Item)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Cake_with_a_Cherry">Cake with a Cherry</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Cheese_Cookie">Cheese Cookie</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/The_Carrot_of_Doom">The Carrot of Doom</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ice_Cream_Cone_(Sweet_Strawberry)">Ice Cream Cone (Sweet Strawberry)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ice_Cream_Cone_(Velvet_Vanilla)">Ice Cream Cone (Velvet Vanilla)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Bronze_Medal">Bronze Medal</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/CM_Token_(15th_Anniversary)">CM Token (15th Anniversary)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Copper_Token">Copper Token</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Gold_Medal">Gold Medal</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Golden_Raid_Token">Golden Raid Token</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Iron_Token">Iron Token</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Platinum_Token">Platinum Token</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Titanium_Token">Titanium Token</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Silver_Medal">Silver Medal</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusty_Weapon_(Common)">Rusty Weapon (Common)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusty_Weapon_(Rare)">Rusty Weapon (Rare)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusty_Weapon_(Semi-Rare)">Rusty Weapon (Semi-Rare)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Heavily_Rusted_Helmet">Heavily Rusted Helmet</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Heavily_Rusted_Shield">Heavily Rusted Shield</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusted_Shield">Rusted Shield</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusty_Boots_(Common)">Rusty Boots (Common)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusty_Boots_(Rare)">Rusty Boots (Rare)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Rusty_Boots_(Semi-Rare)">Rusty Boots (Semi-Rare)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Healing_Rune_for_Druids">Healing Rune for Druids</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Sorc_and_Druid_Attack_Rune">Sorc and Druid Attack Rune</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Tiny_Healing_Rune">Tiny Healing Rune</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Blue_Powder">Blue Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Green_Powder">Green Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Purple_Powder">Purple Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Red_Powder">Red Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Strange_Green_Powder">Strange Green Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Strange_Orange_Powder">Strange Orange Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Strange_Violet_Powder">Strange Violet Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Trashed_Draken_Boots">Trashed Draken Boots</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Yellow_Powder">Yellow Powder</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Arcane_Staff_(Unknown)">Arcane Staff (Unknown)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Armageddon_Plans">Armageddon Plans</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Babel_Swimmer">Babel Swimmer</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Badger_Fur_(Decoration)">Badger Fur (Decoration)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Blood_Orb">Blood Orb</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Bowl_(Gold)">Bowl (Gold)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Butterfly_Conservation_Kit_(Yellow)">Butterfly Conservation Kit (Yellow)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Djinn%27s_Lamp">Djinn's Lamp</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Doll_(Blond)">Doll (Blond)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Dragon_Claw_(Green)">Dragon Claw (Green)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Dwarven_Beard">Dwarven Beard</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Elven_Brooch">Elven Brooch</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Elven_Vase">Elven Vase</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ewer_(Blue)">Ewer (Blue)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Ewer_(Green)">Ewer (Green)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Faked_Label">Faked Label</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Fine_Vase_(Unknown)">Fine Vase (Unknown)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Gnomish_Resonance_Crystal">Gnomish Resonance Crystal</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Guidebook">Guidebook</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Hammer_of_Mighty_Cheating">Hammer of Mighty Cheating</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Holy_Soil">Holy Soil</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Insectoid_Cocoon_(Item)">Insectoid Cocoon (Item)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Loot_Bag_(Item)">Loot Bag (Item)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Lottery_Ticket_(Blank)">Lottery Ticket (Blank)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Magical_Key">Magical Key</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Message_in_a_Bottle">Message in a Bottle</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Mysterious_Thing">Mysterious Thing</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Part_of_an_Old_Map_(Bottom_Right)">Part of an Old Map (Bottom Right)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Pinata_Dragon">Pinata Dragon</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Recharging_Tarantula_Trap">Recharging Tarantula Trap</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Roc_Feather">Roc Feather</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Some_Mushroom_Fertilizer">Some Mushroom Fertilizer</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Something_Crawling_(Item)">Something Crawling (Item)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Spellbook_(Alternative)">Spellbook (Alternative)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Surprise_Bag_(Yellow)">Surprise Bag (Yellow)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Treasure_Chest_(Item)">Treasure Chest (Item)</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Verocious_Bat">Verocious Bat</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Wasted_Time">Wasted Time</a></li><li><a rel="nofollow" href="https://tibia.fandom.com/wiki/Water_Pipe_(Deluxe)">Water Pipe (Deluxe)</a></li></ul>