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Description
Here is a 100% complete inventory for Oracle of Secrets.

Master Sword - With the inclusion of a third game to the series, there comes an added level to the Sword and Shield. However, with the final levels being Master and Mirror, the added stages are actually in the middle, with the Knight's Sword being L-2, and the Royal Shield being L-3.
Mirror Shield - See notes for the Master Sword.
Tome of Secrets - The Plot Item of Oracle of Secrets, this is a magical book written by Farore. Using special runes, you can modify the history of various landmarks around Phobes, but first, you have to find the pages for those landmarks.
Mystic Flute - An upgraded version of the flutes used by the animal companions, this one can summon any of the three, though, it's only obtainable after a couple full Linked playthroughs.
Seed Satchel - Pretty unchanged, though this image shows the Armor seed icon. The Armor Seed improves Link's defense for a while, and when shot at enemies drops their defenses abysmally.
Whirlwind - Borrowed from Spirit Tracks, this is the Seed Shot of Oracle of Secrets. Unlike the other Slingshot or Seed Shooter, the Whirlwind does not fire the seed, but uses wind to spray the effect over an area. Using an Ember Seed makes it behave as a flamethrower, using a Pegasus Seed makes it spray a paralyzing cloud, etc. It's also shown with the Razor Seed, which when used from the satchel improves Link's attack temporarily. When sprayed through the Whirlwind, it causes enemies to attack themselves.
Remote Bombs - The upgraded version of Bombs uniquely available in Oracle of Secrets. In addition to going off at Link's whim, the nature of these bombs lets them go off in the water as well.
Bombchu - Unchanged from OoA and OoSsn.
Power Bracelet - Unchanged from OoA and OoSsn.
Roc's Feather - Unchanged from OoA and OoSsn.
Mole Mitt - Upgraded version of the Shovel uniquely available in Oracle of Secrets. Allows Link to tunnel through sand as well as dig up earth.
Cane of Pacci - Comes in two levels: The Odd Cane, and the Cane of Pacci. The first level creates a globe of light that reveals secrets in the area around it. The second level causes it to exert force, driving away enemies and triggering some devices as well.
[Redacted] Hammer - Pretty simple. You hit things with it, they go flat. [/Redacted]
Gust Jar - Thanks to LARetake for pointing out that the hammer does not actually fit that well into the pattern. Now it's replaced by the Gust Jar, which is pretty much identical to its Minish Cap counterpart. Inhales while held down, exhales when released.
Boomerang - Unchanged from OoA and OoSsn.
Flippers - Made equipable rather than passive, but otherwise unchanged from OoA and OoSsn.
Biggoron Sword - Unchanged from OoA and OoSsn.

EDIT - 2/23 - Replaced Hammer with Gust Jar.
... There may be too much Minish Cap borrowed items, though... May consider changing some of them to more original variants.

Description
Here is a 100% complete inventory for Oracle of Secrets.

Master Sword - With the inclusion of a third game to the series, there comes an added level to the Sword and Shield. However, with the final levels being Master and Mirror, the added stages are actually in the middle, with the Knight's Sword being L-2, and the Royal Shield being L-3.
Mirror Shield - See notes for the Master Sword.
Tome of Secrets - The Plot Item of Oracle of Secrets, this is a magical book written by Farore. Using special runes, you can modify the history of various landmarks around Phobes, but first, you have to find the pages for those landmarks.
Mystic Flute - An upgraded version of the flutes used by the animal companions, this one can summon any of the three, though, it's only obtainable after a couple full Linked playthroughs.
Seed Satchel - Pretty unchanged, though this image shows the Armor seed icon. The Armor Seed improves Link's defense for a while, and when shot at enemies drops their defenses abysmally.
Whirlwind - Borrowed from Spirit Tracks, this is the Seed Shot of Oracle of Secrets. Unlike the other Slingshot or Seed Shooter, the Whirlwind does not fire the seed, but uses wind to spray the effect over an area. Using an Ember Seed makes it behave as a flamethrower, using a Pegasus Seed makes it spray a paralyzing cloud, etc. It's also shown with the Razor Seed, which when used from the satchel improves Link's attack temporarily. When sprayed through the Whirlwind, it causes enemies to attack themselves.
Remote Bombs - The upgraded version of Bombs uniquely available in Oracle of Secrets. In addition to going off at Link's whim, the nature of these bombs lets them go off in the water as well.
Bombchu - Unchanged from OoA and OoSsn.
Power Bracelet - Unchanged from OoA and OoSsn.
Roc's Feather - Unchanged from OoA and OoSsn.
Mole Mitt - Upgraded version of the Shovel uniquely available in Oracle of Secrets. Allows Link to tunnel through sand as well as dig up earth.
Cane of Pacci - Comes in two levels: The Odd Cane, and the Cane of Pacci. The first level creates a globe of light that reveals secrets in the area around it. The second level causes it to exert force, driving away enemies and triggering some devices as well.
[Redacted] Hammer - Pretty simple. You hit things with it, they go flat. [/Redacted]
Gust Jar - Thanks to LARetake for pointing out that the hammer does not actually fit that well into the pattern. Now it's replaced by the Gust Jar, which is pretty much identical to its Minish Cap counterpart. Inhales while held down, exhales when released.
Boomerang - Unchanged from OoA and OoSsn.
Flippers - Made equipable rather than passive, but otherwise unchanged from OoA and OoSsn.
Biggoron Sword - Unchanged from OoA and OoSsn.

EDIT - 2/23 - Replaced Hammer with Gust Jar.
... There may be too much Minish Cap borrowed items, though... May consider changing some of them to more original variants.