In Majora's Mask, there are 3 possible wallets Link can have: the child's wallet which can hold 99 rupees, the adult wallet which can hold 200 rupees, and the giant's wallet which can hold 500 rupees. You start the game with an empty child's wallet.
- A green rupee gives Link 1 rupee
- A blue rupee gives Link 5 rupees
- A red rupee gives Link 20 rupees
- A purple rupee gives Link 50 rupees
- A silver rupee gives Link 100 rupees
- A huge orange rupee gives Link 200 rupees
You can get more rupees than you can hold but when ever you do so, you only get as many as you have room for in your wallet and the rest of what you got disappears. Rupees can also be spent.
There's also a bank in West Clock Town. You can use it to either deposit or withdraw rupees. You can't deposit more rupees than you have or withdraw more rupees than the're remaining room in you wallet for. The banker won't let you withdraw more rupees than are in the bank. When ever you withdraw rupees at night, you take that many rupees out of the bank and into your wallet, and an additional 4 rupees disappear out of the bank. For that reason, at night, you can't withdraw more than 4 fewer than the number of rupees in the bank.