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Bracers of armor +7

(Dungeon Master's Guide v.3.5, page 250)

Price (Item Level): 49,000 gp (18th)
Body Slot: Arms
Caster Level: 7th
Aura: Moderate; (DC 18) conjuration
Activation:
Weight: 1 lb.

These items appear to be wrist or arm guards. They surround the wearer with an invisible but tangible field of force, granting him an armor bonus of +7, just as though he were wearing armor. Both bracers must be worn for the magic to be effective.

Prerequisites: Craft Wondrous Item, mage armor, creator’s caster level must be at least 14.
Cost to Create: 24,500 gp, 1960 XP, 49 days.