Random Magic Armor (any level)

This armor or shield seems almost translucent. Both its enhancement bonus and its armor bonus 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 shield's enhancement bonus against both corporeal and incorporeal attacks, and they can still pass freely through solid objects.
Aura: Strong transmutation
Caster Level: 15th
Requirements: Craft Magic Arms and Armor, Etherealness
Price: +3 bonus
Source: Dungeon Master's Guide v.3.5