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Well, it depends on what "low level" means.
Wands are good, because the paladin and the bard can use them, and you can simply adjust the market value by having them partly charged.
non-magical masterwork items are also useful loot, as are alchemical items and items made with unusal materials (cold iron etc). Some of these are very powerful (think adamantium greataxe - that thing will cut through walls!)
+1 offense and defense items are easy choices, as is oil of magic weapon or greater magic weapon that adds a temporary bonus.
Finally, there are boons. Things that don't actually count as treasure but give some other game effect. This could be an NPC who grants the loan of a mount or it could be a fountain that heals 1d8 hp/day. That sort of thing.
