Cloak of etherealness
(Dungeon Master's Guide v.3.5, page 253)
Price (Item Level): 55,000 gp (18th)
Body Slot: Shoulders
Caster Level: 15th
Aura: Strong; (DC 22) transmutation
Activation: Standard (command)
Weight: 1 lb.
This silvery-gray cloak seems to absorb light rather than be illuminated by it.
On command, the cloak makes its wearer ethereal (as the ethereal jaunt spell). The effect is dismissible. The cloak works for a total of up to 10 minutes per day. This duration need not be continuous.
Prerequisites: Craft Wondrous Item, ethereal jaunt.
Cost to Create: 27,500 gp, 2200 XP, 55 days.