Magic Armor Abilities - Acid Resistance, Improved

A suit of armor or a shield with this enchantment normally has a dull gray appearance. The armor absorbs the first 20 points of acid damage per round that the wearer would normally take (similar to the Resist Energy spell).
Aura: Moderate Abjuration
Caster Level: 7th
Requirements: Craft Magic Arms and Armor, Resist Energy
Price: +42,000 gp
Dungeon Master's Guide v.3.5