The Wallet was stolen from a Toad by Croco during early moments of the game. Mario and Mallow eventually defeats Croco who drops Mallow's Frog Coin along with the Toad's Wallet. The Wallet can then be returned to the Toad who will give Mario a Flower Tab. However, the Wallet can also be sold in any Item Shop in the game for 123 coins. Doing this will make the Toad upset at Mario for the rest of the game.