3e SRD:Ghost Touch (Armor Enhancement)
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Both the enhancement bonus and the armor bonus of this armor or shield count against the attacks of incorporeal creatures. Further, it can be picked up, moved, and worn by incorporeal creatures at any time. Incorporeal creatures gain the armor or shields enhancement bonus against both corporeal and incorporeal attacks, and they can still pass freely through solid objects.
Caster Level: 15; Prerequisites: Craft Magic Arms and Armor, etherealness; Market Price: +3 bonus.
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