SRD:Bracers of Epic Armor
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Bracers of Epic Armor: These items surround the wearer with an invisible but tangible field of force, granting him or her an armor bonus of +11 or higher, just as though he or she were wearing armor. Both bracers must be worn for the magic to be effective.
Caster Level: 20th; Prerequisites: Craft Wondrous Item, Craft Epic Wondrous Item, mage armor, creator’s caster level must be twice the bracers’ bonus; Market Price: 1,210,000 (+11), 1,440,000 (+12), 1,690,000 gp (+13), 1,960,000 (+14), 2,250,000 gp (+15); Weight: 1 lb.