Magic Armor Abilities - Acid Resistance, Greater
A suit of armor or a shield with this enchantment normally has a dull gray appearance. The armor absorbs the first 30 points of acid damage per round that the wearer would normally take (similar to the Resist Energy spell).
Aura: Moderate Abjuration
Caster Level: 11th
Requirements: Craft Magic Arms and Armor, Resist Energy
Price: +66,000 gp
Dungeon Master's Guide v.3.5