eestlinc: the Seal materia takes the least AP to master(20,000, I think).
wolft: not counting the Turks(since they aren't really a part of Shinra) and Sephiroth(he's only ex-soldier) and Cloud, we know the names of 6 people from Shinra(Rufus, gya ha ha and kya ha ha, Reeve, Palmer and Zack). I think that's it(unless Elmyra gave the name of her soldier lover, which would makle 7, but I don't remember the name if she did give one).
Q: What command materia do you NOT need to master to get the Master Command materia.
