A flat spring can be cut from pretty much any flat spring that is larger. Usually the stock is a bit miserable to work with, with files and a hacksaw, but not impossible. Nothing magic about the material, it's simple carbon steel mostly. Heat treat makes it a spring. Or wrecks it.
If you are dealing with a doubled back spring like a Flintlock mainspring, there are a bunch of sources for finished and part finished springs available.
The short and fast way to find one is to take the remains of the old one to a gun show and paw through a bunch of bins of junk until you find one that can be adapted.
And if it is possible, you could look at a coil spring conversion too.
All sorta depends on what the gun is, and the spring type. Kinda like pullin frikken teeth around here to get enough info to be able to give a decent answer to a question. Make and model? Put up that, and you never know, someone may shoot ya a PM sayin they have one for ya!
Oh yeah. Any model airplane hobby shop will have spring wire, and any tool place that can order from Starrett can get you flat stock in various thicknesses. Check out KBC Tools online.
Cheers
Trev