This armor or shield seems almost translucent. Both its enhancement bonus and its armor bonus count against the attacks of incorporeal creatures. It can be picked up, moved, and worn by incorporeal creatures at any time. Incorporeal creatures gain the armor or shield’s enhancement bonus against both corporeal and incorporeal attacks, and they can still pass freely through solid objects.

Prerequisites: Craft Magic Arms and Armor, etherealness.
Cost to Create: 4,500 gp (plus 150 gp for base item), 360 XP, 9 days.