Do you make your treasure match your PCs?

[Arnwyn]

I try to keep it random. The enemies have the magic items they personally could use, and non-intelligent creatures collect things randomly. To do it otherwise would ruin versimilitude to me. What do you think?

Yep, that's what I do as well. As Crothian notes above, "I make treasure match where it comes from, not where it goes."

Finding those castinets (as per your example) would irk me.

 

[John Crichton]

Like others above, I try and make the treasure source make sense. The PCs will usually find some useful things but just because someone dumps a ton of feats into greatsword doesn't mean he find a magic one right off the bat. More often than not, the useless items get sold and the gold is used to commission the creation of a custom weapon or armor. If a character really wants a specific item, I can create an adventure for the party to quest for it but this has yet to come up.

The random tables for treasure are fun for me and the players know that most of the stuff they will find is completely random. If I happen to roll up something that they can use right away, great - I'll give it to them for sure. But unless they make it themselves or quest for it, specific stuff is hard to come by. Besides, making use out of seemingly useless items is part of the challenge.

 

[Wormwood]

Rarely if ever.
If Captain Exotic wants a Flaming Duom, he's gonna have to buy one himself.

Since I allow my players wide latitude when purchasing magic items, it all works out.