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Torc of heroic sacrifice

(Magic Item Compendium, page 143)

Price (Item Level): 6,000 gp (10th)
Body Slot: Throat
Caster Level: 13th
Aura: Strong; (DC 21) enchantment
Activation: Immediate (command)
Weight:

This jet-black torc is crafted in the form of two clasped hands.

A torc of heroic sacrifice allows you to take an injury meant for your ally. When you activate this torc, you take all the damage dealt to a single ally by a single attack or effect that has just occurred. The damage dealt to you has no type, and therefore ignores any energy resistance, damage reduction, or immunities you might have. The ally must be within 30 feet, and you must have line of sight to that ally. This ability functions once per day.

Prerequisites: Craft Wondrous Item, greater heroism.
Cost to Create: 3,000 gp, 240 XP, 6 days.