This sheet of gossamer-thin netting has an iridescent sheen.

You can throw this item at a target as though it were an ordinary net. It has no effect against corporeal targets, but any incorporeal target hit by a ghost net is treated as corporeal for the purpose of dealing damage to it with physical or magical attacks (though the net doesn’t entangle an incorporeal target). It can be hit with normal weapons (though its normal damage reduction, if any, still applies), and it does not have the usual 50% chance to ignore damage from corporeal sources. A creature ensnared by a ghost net also cannot turn ethereal (or, if snared on the Ethereal Plane, can’t return to the Material Plane).
The creature retains all its other special abilities and can extract itself from the net with a successful DC 20 Escape Artist check as a full-round action. However, a ghost net can’t be burst with a Strength check as a normal net can.

Prerequisites: Craft Magic Arms and Armor, ghost trap (SC 103).
Cost to Create: 4,000 gp (plus 320 gp for base item), 320 XP, 8 days.