SRD:Robe of Eyes
From D&D Wiki
|This material is published under the OGL|
Robe of Eyes: This valuable garment appears to be a normal robe until it is put on. Its wearer is able to see in all directions at the same moment due to scores of visible, magical eyelike patterns that adorn the robe. She also gains 120-foot darkvision.
The robe of eyes sees all forms of invisible or ethereal things within 120 feet.
The wearer of a robe of eyes gains a +10 competence bonus on Search checks and Spot checks. She retains her Dexterity bonus to AC even when flat-footed, and she can’t be flanked. However, she is not able to avert her eyes or close her eyes when confronted by a creature with a gaze attack.