Soulsipper (CR 16)

Large Outsider (Incorporeal)
Alignment: Always neutral
Initiative: +4 (Dex); Senses: soulsight, Listen +25, and Spot +25
Languages: Telepathy 100 ft.

AC: 27 (-1 size, +4 Dex, +14 deflection), touch 13, flat-footed 23
Hit Dice: 16d8+80 (152 hp); DR: 20/iron
Fort +17, Ref +14, Will +16
Speed: Fly 30 ft. good
Space: 10 ft./10 ft.
Base Attack +16; Grapple +15
Attack: 2 +20 incorporeal touches
Full Attack: 2 +20 incorporeal touches
Damage: Incorporeal touch 2d6 and soul sip
Special Attacks/Actions: Soul sip, song of acceptance
Abilities: Str -, Dex 18, Con 20, Int 4, Wis 18, Cha 19
Special Qualities: Incorporeal, positive energy lash, resistances, soulsight, phase change, regeneration 5, fast healing 5, SR 28, sonic vulnerability
Feats: Alertness; Combat Reflexes; Great Fortitude; Iron Will; Weapon Focus (incorporeal touch)
Skills: Listen +25, Move Silently +23, Search +16, Sense Motive +8, and Spot +25
Advancement: 17-33 HD (Large); 34-49 HD (Huge)
Climate/Terrain: Any land and underground
Organization: Solitary or herd (2-8)
Treasure: None

Source: Bastion of Broken Souls

Incorporeal: Energons 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. They can pass through solid objects at will, and their attacks pass through armor. They always move silently.

Soulsight (Ex): Spiritovore energons maneuver and fight living creatures as well as a sighted creature by using the energy of souls themselves, including preincarnate souls, which these energons are attuned to. Invisibility and darkness are irrelevant, though the creature still can't discern ethereal beings (if on a plane coexistent with the Ethereal Plane, which the Positive Energy Plane is not). Soulsight gives these spiritovore energons a "visual" range of 300 feet, if at least one soul is within direct line of sight (flimsy casings of skin, clothing, and armor do not count as a barrier to soulsight). Even physical objects such as buildings, trees, rocks, and other formations cannot always provide cover from spiritovore energons; they can sense the presence and general location of any soul within 150 feet. The energon usually does not need to make Spot or Listen checks to notice creatures within range of its soulsight ability.

Regeneration (Ex): Unholy weapons and negative energy attacks deal normal damage to spiritovore energons.

Phase Change (Ex): Spiritovore energons can disperse their form, becoming inactive and effectively nonexistent. The process takes 10 minutes, during which time the energon is helpless. Energons change phase from time to time as an energy equivalent of biological hibernation. While "out of phase," a spiritovore has a vague sense of the passage of time, and at some point may choose to reconstitute (another 10- minute process).

Resistances (Ex): Spiritovore energons ignore up to 10 points of acid, cold, electricity, and fire damage each round.

Explosion (Su): If an energon is reduced to 0 hit points, its body is instantaneously destroyed in an explosion of positive energy that deals 1d8+9 points of damage to everyone in a 20-foot-radius burst (Fort DC 22 half).

Sonic Vulnerability (Ex): Spiritovores are affected by loud noises and sonic spells (such as ghost sound or silence) and are more susceptible to sound-based attacks, suffering a -4 racial penalty on all saves, and on a failed save against sonic attacks that inflict damage, double damage. They suffer no particular penalties against sonic abilities that originate with other energons, such as the soulmarauder's roar.

Soul Sip (Su): When the soulsipper hits with an incorporeal touch attack it permanently reduces a living opponent's Constitution score by 2d4, or twice that amount on a critical hit. The soulsipper heals 5 points of damage (or 10 on a critical hit) whenever it drains Constitution, using excess healing as temporary hit points. The attack allows a Fortitude save (DC 22).

Song of Acceptance (Su): When threatened (usually by soulmarauders), a soulsipper emits a soothing sonic attack (sounding somewhat like a peal of crystal bells) designed to calm its foes. Every round the soulsipper remains in combat, it automatically emits song of acceptance, which affects all creatures in a 30-foot-radius spread (other spiritovore energons are immune to this effect). Creatures in the area must make a Will save each round (DC 21) or act with a morale penalty on attack rolls, saving throws, an skill checks.

Incorporeal Subtype

Some creatures are incorporeal by nature, while others (such as those that become ghosts) can acquire the incorporeal subtype. An incorporeal creature has no physical body. It can be harmed only by other incorporeal creatures, magic weapons or creatures that strike as magic weapons, and spells, spell-like abilities, or supernatural abilities. It has immunity to all nonmagical attack forms. Even when hit by spells, including touch spells or magic weapons, it has a 50% chance to ignore any damage from a corporeal source (except for positive energy, negative energy, force effects such as magic missile, or attacks made with ghost touch weapons). Non-damaging spell attacks affect incorporeal creatures normally unless they require corporeal targets to function (such as the spell implosion) or they create a corporeal effect that incorporeal creatures would normally ignore (such as a web or wall of stone spell). Although it is not a magical attack, a hit with holy water has a 50% chance of affecting an incorporeal undead creature.

An incorporeal creature's natural weapons affect both in incorporeal and corporeal targets, and pass through (ignore) corporeal natural armor, armor, and shields, although deflection bonuses and force effects (such as mage armor) work normally against it. Attacks made by an incorporeal creature with a nonmagical melee weapon have no effect on corporeal targets, and any melee attack an incorporeal creature makes with a magic weapon against a corporeal target has a 50% miss chance except for attacks it makes with a ghost touch weapon, which are made normally (no miss chance).

Any equipment worn or carried by an incorporeal creature is also incorporeal as long as it remains in the creature's possession. An object that the creature relinquishes loses its incorporeal quality (and the creature loses the ability to manipulate the object). If an incorporeal creature uses a thrown weapon or a ranged weapon, the projectile becomes corporeal as soon as it is fired and can affect a corporeal target normally (no miss chance). Magic items possessed by an incorporeal creature work normally with respect to their effects on the creature or another target. Similarly, spells cast by an incorporeal creature affect corporeal creatures normally.

An incorporeal creature has no natural armor bonus but has a deflection bonus equal to its Charisma bonus (always at least +1, even if the creature's Charisma score does not normally provide a bonus).

An incorporeal creature can enter or pass through solid object but must remain adjacent to the object's exterior, and so cannot pass entirely through an object whose space is larger than its own. It can sense the presence of creatures or objects a square adjacent to its current location, but enemies have total concealment from an incorporeal creature that is inside an object. In order to see clearly and attack normally, a incorporeal creature must emerge. An incorporeal creature inside an object has total cover, but when it attacks a creature outside the object it only has cover, so a creature outside with a readied action could strike at it as it attacks. An incorporeal creature cannot pass through a force effect.

Incorporeal creatures pass through and operate in water as easily as they do in air. Incorporeal creatures cannot fall or take falling damage. Incorporeal creature cannot make trip or grapple attacks against corporeal creatures, nor can they be tripped or grappled by such creatures. In fact, they cannot take any physical action that would move or manipulate a corporeal being or its equipment, nor are they subject to such actions. Incorporeal creatures have no weight and do not set off traps that are triggered by weight.

An incorporeal creature moves silently and cannot be heard with Listen checks if it doesn't wish to be. It has no Strength score, so its Dexterity modifier applies to both its melee attacks and its ranged attacks. Non-visual senses, such as scent and blindsight, are either ineffective or only partly effective with regard to incorporeal creatures. Incorporeal creatures have an innate sense of direction and can move at full speed even when they cannot see.