Absorbing shield
(Dungeon Master's Guide v.3.5, page 221)
Price (Item Level): 50,170 gp (18th)
Body Slot: Shield
Caster Level: 17th
Aura: Strong; (DC 23) transmutation
Activation: Standard (command)
Weight: 15 lb.
This +1 heavy steel shield is flat black and seems to absorb light. Once every two days, on command, it can disintegrate an object that it touches, as the spell but requiring a melee touch attack.
Prerequisites: Craft Magic Arms and Armor, disintegrate.
Cost to Create: 25,000 gp (plus 170 gp for base item), 2000 XP, 50 days.