there is a cutting materia in the suken plane near coast of de soil i believe

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I'm looking for the Final attack and added cut materias. I've no idea where to find either of them. I've heard final attack materia is a chocobo racing gift but i've done those races a million times and not once has it been listed as a prize. It may be because i'm only on disc 2. Any ideas?

if i remember it right:
Final attack is in the special battle in gold saucer, to do this you need to buy the
omnislash and the w-summon, then the attendant will ask you about the battle(but you must defeat ultimate weapon first). and in this battle you can found powerfull enemies like
bosses.
added cut is somewhere on the most boring dungeon, the great glacier, it's damn hard
to found in my opinion but i sure it's not hidden in the screen, but i forgot the area
it is, sorry.
hope i helped at least a bit.