The Great Net Equipment List is organized as a series of tables grouping like items. The list enumerates thousands of commercial items and their cost, using standard Dungeons & Dragons prices. The items are not described, however. Many of the items, and the basic cost structure, are taken from official publications; many other items are derived from reader submissions.
Two major versions of the document were widely circulated - a Version 2 and a Version 3, with nearly twice as many items listed. Within each of these major versions, numerous minor variations exist.