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Etherealness

(Dungeon Master's Guide v.3.5, page 218)

Price (Item Level): 49,000 gp (18th)
Body Slot: Armor
Caster Level: 13th
Aura: Strong; (DC 21) transmutation
Activation: Standard (command)
Weight:

On command, this ability allows the wearer of the armor to become ethereal (as the ethereal jaunt spell) once per day. The character can remain ethereal for as long as desired, but once he returns to normal, he cannot become ethereal again that day.

Prerequisites: Craft Magic Arms and Armor, ethereal jaunt.
Cost to Create: 24,500 gp, 1960 XP, 49 days.