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Sonic resistance

(Dungeon Master's Guide v.3.5, page 219)

Price (Item Level): 18,000 gp (14th)
Body Slot: Armor or shield
Caster Level: 3th
Aura: Faint; (DC 16) abjuration
Activation:
Weight:

A suit of armor or a shield with this property normally has a glistening appearance. The armor absorbs the first 10 points of sonic damage per attack that the wearer would normally take (similar to the resist energy spell).

Prerequisites: Craft Magic Arms and Armor, resist energy.
Cost to Create: 9,000 gp, 720 XP, 18 days.