Glossary:Incorporeal
From DDO Compendium
Official Game Entry
Incorporeal
Having no physical body. Incorporeal creatures are immune to all nonmagical forms of attack. They can be harmed only by other incorporeal creatures, +1 or better magic weapons, spells, spell-like effects, or supernatural effects. Even when struck by magic weapons, however, they have a 50% chance to ignore any damage. In addition, rogues cannot employ sneak attacks against incorporeal beings, since such opponents have no vital areas to target. Incorporeal creatures can move in any direction and even pass through solid objects at will. They have no weight, do not leave footprints, have no scent, and make no noise, so they cannot be heard with Listen checks unless they wish to.

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