OK, doing this from memory so probably not 100% correct:
HUGE ITEM SPOILERS
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Dagger of the Stars: 5 Star Sapphires
Bard Gloves: diamond, emerald, star sapphire, rogue stone
you need rogue stones for the quiver and case of plenty and king's tears for the bag of plenty.
You also need gems for the Paladin bracers I think, but I forgot which ones.
To improve the Baldsinger chain, Protection from Normal Weapons scroll
To improve the Cloak of Protection +2 you need scrolls of invisibility and Improved Haste.
You can also upgrade lots of items like the Holy Avnger and the Flail of the Ages, but you don't need gems for that. Cespenar will tell you what items he needs.
EDIT: BTW, if you are in TOB, cash shouldn't be a problem so I would keep the gems anyway... you can always sell them later [img]smile.gif[/img]
ANOTHER EDIT: *sigh*
Um, that should be Bladesinger, not Bald Singer
*smacks herself*
[ 11-22-2001: Message edited by: Melusine ]