WOTC R&D, Dragon #300
Wraith are incorporeal creatures born of evil and darkness. They despise all living things. Although composed of darkness, wraiths are more or less humanoid in shape. They are utterly featureless except for the glowing red pinpoints of their eyes. In some cases the grim silhouette of a wraith might appear armored or outfitted with weapons. This does not affect the creature's Armor Class or combat abilities but only reflects the shape it had in life.
Creating a Wraith
"Wraith" is a template that can be added to any corporeal creature except constructs, oozes, and undead (referred to hereafter as the "base creature"). Creatures with this template have their type changed to undead. It uses all the base creature's statistics and special abilities except as noted here.
Hit Dice: Change to d12
Initiative: Wraiths have Improved Initiative as a racial bonus feat, otherwise same as the base creature.
Speed: Wraiths have a the speed of 60 feet, unless the base creature has a higher fly speed, with perfect maneuverability. It loses all other movement types.
AC: The creature loses all natural armor, but gains a deflection bonus equal to its Charisma bonus or +1, whichever is greater.
Attacks: The creature retains all its natural attacks. but the attacks become incorporeal touch attacks.
Damage: The wraith's incorporeal touch attacks deal damage based on size. In addition, one of the base creature's natural attacks now deals 1d6 Constitution drain.
Special Attacks: A wraith retains the base creature's special attacks and gains those listed below. Saves have a DC of 10 +1/2 the wraith's HD + the wraith's Charisma modifier unless noted otherwise.
Constitution Drain (Su): Living creatures hit by a wraith's Constitution-draining incorporeal touch attack must succeed at a Fortitude save or suffer 1d6 points of Constitution drain.
Create Spawn (Su): Any humanoid slain by a wraith's Constitution drain becomes a wraith in 1d4 rounds. Spawn are under the command of the wraith that created them and remain enslaved until its death. They gain the wraith template.
Special Qualities: A wraith retains all the base creature's special qualities and gains those listed below.
Daylight Powerlessness (Ex): Wraiths are utterly powerless in natural sunlight (not merely a daylight spell) and flee from it. A wraith caught in sunlight cannot attack and can take only partial actions.
Incorporeal: Can be harmed only by other incorporeal creatures, +1 or better magic weapons, or magic, with a 50% chance to ignore any damage from a corporeal source. Can pass through solid objects at will, and own attacks pass through armor. Always moves silently.
Undead: Immune to mind-influencing effects, poison, sleep, paralysis, stunning, and disease. Not subject to critical hits, subdual damage, ability damage, energy drain, or death from massive damage.
Unnatural Aura (Su): Both wild and domesticated animals can sense the unnatural presence of a wraith at a distance of 30 feet. They do not willingly approach nearer than that and panic if forced to do so; they remain panicked as long as they are within that range.
Saves: Same as the base creature.
Abilities: Increase from base creature as follows: +6 Dexterity, +4 Intelligence, +4 Wisdom, and +4 Charisma. A wraith has no Strength score. Being undead a Wraith has no Constitution score.
Skills: Same as the base creature
Feats: Wraiths have Improved Initiative as a racial bonus feat, otherwise same as the base creature.
Organization: Solitary, gang (2-5), or pack (6-11)
Challenge Rating: Same as the base creature +3
Treasure: Same as the base creature
Alignment: Always lawful evil
Advancement: Same as the base creature
Sample Wraith: Merfolk Wraith.