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Sonic resistance, greater

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

Price (Item Level): 66,000 gp (19th)
Body Slot: Armor or shield
Caster Level: 11th
Aura: Moderate; (DC 20) abjuration
Activation:
Weight:

A suit of armor or a shield with this property normally has a glistening appearance. The armor absorbs the first 30 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: 33,000 gp, 2640 XP, 66 days.