Final Fantasy VII Enemy Skills

Skill	MP	Description	Learn From
Frog Song	5	Casts/cures Toad, and Sleepel	Touch Me Toxic Frog
LV 4 Suicide	10	Extreme damage & Mini to enemies with LV multiple of 4	Mu Trick Play
Magic Hammer	3	Transfers 100MP from target to caster	Razor Weed
White Wind	34	Restores HP = to current HP	Zemzelett
Big Guard	56	Casts Haste and Wall on all allies	Beach Plug
Angel Whisper	50	Casts full-cure, and removes status ailments	Pollensalta
Dragon Force	19	Def and Mag. Def increase 50%	Dark Dragon
Death Force	3	Immunity to death attacks	Adamantaimai
Flame Thrower	10	Fire damage to single enemy	Ark Dragon Dragon
Laser	16	Halves enemy's HP	Death Claw Dark Dragon
Matra Magic	8	Physical attack on all enemies	Custom Sweeper Bull Motor
Bad Breath	58	Casts poison, mini, sleep, toad, & comfuse on all enemies	Malboro
Beta	35	Extreme fire damage to all enemies	Midgar Zolom
Aqualung	34	Extreme water damage to all enemies	Harpy Jenova Life Serpent
Trine	20	Extreme lightning damage to all enemies	Materia Keeper Godo Stilva
Magic Breath	75	Fire, ice, and lightning damage to all enemies	Stilva Parasite
????	3	Damage = to difference between current and maximum HP	Jersey King Behemoth
Goblin Punch	0	Physical attack on a single enemy	Goblin
Chocobuckle	3	Damage = to amount of times you escaped from battle	LV 16 Chocobo
LV 5 Death	22	Death to enemies with LV's multiple of 5	Parasite
Death Sentence	10	Countdown to death	Gi Specter Sneaky Step Boundfat
Roulette	6	Randomly KO's enemy/ally	Death Dealer
Shadow Flare	100	Shadow damage to one enemy	Ultima Weapon Ruby Weapon Dragon Zombie
Pandora's Box	110	Extreme damage to all	Dragon Zombie

There are a total of 4 Enemy Skill Materia in the game. The first is found in Shinra HQ, the second is in Junon, the third rests at the Forgotten City, and the final one is with the Mountain Chocobo at the Chocobo Sage's home.
If you are going for a full set of Enemy Skills with all the Materia, there is no way. On the 4th Materia, you will not have Trine. This is simply because everyone who gives you this spell is gone by the time you get it. (You do not gain Enemy Skills in the Battle Arena) So essentially you are meant to only have 3. And even then, this can go horribly wrong if you are not set to catch all the skills.
here is how you can assure you get all of the skills needed, before it is too late for it.

The first chance to get the first two caught up, is when you get tossed in Corel Prison. You can get Matra Magic, and Laser for these two from the Death Machine and Bull Motors roaming the final area before reaching Dyne. Once you get the Buggy, we can head back to the Midgar Continent. This way we can start from the beginning.
On the Midgar Continent, (Be sure to have the Manipulate Materia handy) You can get Matra Magic (if you missed it) from the Custom Sweeper, Lv4 Suicide from the Mu, Beta from the Midgar Zolom, Flame Thrower from the Ark Dragon, and White Wind from the Zemzelett.
Once completed here, head over to the Gold Saucer continent. Here get the Big Guard from the Beach Plugs, and Aqualung from the Harpy in the desert (Need to be riding the Buggy to traverse the desert). From here, head into the Gongaga side of the continent. Get the Frog Song from the Touch Me's roaming the jungle areas. When it is time, head to Cosmo Canyon.
Inside the GI Cave, get Death Sentence from the Sneaky Step or GI Specter. After finishing Cosmo Canyon, our next one is in Nibelheim.
in the Mansion hunt for the Jersey enemies. They will very reluctantly provide the ???? skill. And this is it, until you get to Wutai. There run along the beach and get Death Force from Adamantamai. Gather Magic Hammer from the Razor Weeds in the grass area right next to the beach. (This prevents you from activating the Wutai side quest, if you are not ready)
And for the first two alone, this is all you can get at this point in time. Most people are shocked to see that you can get so many of them before the end of the first disk. And actually there is one more, but it is best left until you have ALL the Materia in your possession.
Immediately after changing to the second disk, continue on your quest. There is a cliff side you have to scale right after the Forgotten City. In this area is the Hypnocrown accessory to improve the Manipulate ability. Get this. Now backtrack to your Tiny Bronco with the new Enemy Skill, and gather all the skills (But laser) above. (Matra Magic is obtained now from the Custom Sweeper outside of Midgar). When you have gotten all three Materia up to par in skills, continue on your journey.
Gaia's Cliff is the next destination. This is where you get the Bad Breath from Malboros, and Magic Breath from Stilva. (You can also get Trine from Stilva if it is missing). Some tips here. Back row is your friend, as is Big Guard and manipulate for Stilva. Magic Breath is nasty. It can kill you easily. Saving before finding him is highly recommended. If you get to manipulate him before he can attack, you can control the spells being cast, and recover easily.
For Malboros, you should now have 2 Ribbons (Temple of the Ancients, and a hidden room in the first Gaia's Cliff cave), and I suggest you use them. White Wind will cure Bad Breath easily.
And this is it, until you get the Highwind. In this point, you can gather up to 3 more Enemy Skills, as well as having the 4th Materia. The first is Goblin Punch from the Goblins on...yup Goblin Island north of the Chocobo Ranch. The second comes from the Chocobo Ranch area, and is called Chocobuckle. In order to save hunting down this Lv 16 bird up to 4 times, simply have all four Materia in the left most armor and weapon slot of the person who casts Lv 4 Suicide on it. You get 4 Materia with the skill in one shot.

The third Enemy Skill of this point in time is the Shadow Flare. This can be obtained on all 4 Materia at once using the method above. Ruby WEAPON casts it in the fight, but you might really want to have those other slots for different Materia. With Ultima WEAPON, he will cast it on the character who deals the final blow to him. So you can get this awesome skill pretty early. Otherwise you have to wait for Disk 3.
Disk 3 has the remaining skills. And they are all in the Nothern Crater. Angel Whisper from Pollensalta, Dragon Force and Laser from Dark Dragon, Magic Breath and Lv 5 Death from Parasite, Roulette from Death Dealers, and Shadow Flare and Pandora's Box from Dragon Zombie's.
*Note* In order to obtain Pandora's Box on all Enemy Skill Materia, they must all be equipped the first time it is cast. A bug in the programming only allows Dragon Zombie to cast it ONE TIME PER SAVE FILE!!!! I cannot stress enough on having them all equipped. To be safe, place two in the left most weapon and armor slot of one character, and the other two on the remaining characters.
I strongly suggest the Hypnocrown and Manipulate for all of them, Pollensalta being a must. Makes it easier to control the spells and heal without being knocked out. This is also the only other place to find Bad Breath from Malboros. This will complete 3 of the 4 Enemy Skills, as well as leave one that is only missing a single skill...Trine. But alas, I would be guilty on not providing a way to get a full 4 Enemy Skill Materia. Yes there is a way...
Of the 3 enemies that provide the skill, one of them is optional at any time...Godo. Godo is fought in Wutai, and that quest can be done at any time. Simply wait until you can get to the Chocobo Sage's home. Gather the final Enemy Skill, and make sure it is equipped when fighting Godo. He will (hopefully) provide you with the Trine skill you need.
And that is how one gets all of the Enemy Skill Materia in the game full. Hopefully this will help you out in getting them at the soonest times available.