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 D20
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This article is a D20 reference page
The System Reference Document is a comprehensive toolbox consisting of rules, races, classes, feats, skills, various systems, spells, magic items, and monsters compatible with the d20 System version of Dungeons & Dragons and various other roleplaying games from Wizards of the Coast.
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Ghost Touch: This armor or shield seems almost translucent. Both its enhancement bonus and its armor bonus count against the attacks of incorporeal creatures. It can be picked up, moved, and worn by incorporeal creatures at any time. Incorporeal creatures gain the armor or shield’s enhancement bonus against both corporeal and incorporeal attacks, and they can still pass freely through solid objects.
Strong transmutation; CL 15th; Craft Magic Arms and Armor, etherealness; Price +3 bonus.
System Reference Document -> Magic Items: Armor