Aura moderate transmutation; CL 7th
Slot hands; Price 56,000 gp; Weight –

These soft gray gloves are decorated with swirls of silver embroidery. When worn, they allow an unarmed strike to deal damage normally against incorporeal creatures, negating their normal 50% chance of avoiding damage. However, the gloves of ghost touch can also be picked up and used by an incorporeal creature; a ghost can use them against corporeal foes. The gloves count as either corporeal or incorporeal at any given time, whichever is more beneficial to the wearer, just as a weapon with the ghost touch ability.

Requirements Craft Wondrous Item, ghost touch; Cost 28,000 gp.