Incorporeal

Dungeon and Dragons 3.5
Tome of Magic p.164-165

The Incorporeal subtype
Creatures that are out of phase with the Material Plane might possess the incorporeal subtype. The details of this subtype are presented below and supersede the descriptions in the Dungeon Master’s Guide and the Monster Manual.

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. In has immunity to all non magical attack forms. Even when hit by spells, including touch spells or magical weapons, it has a 50% chance to ignore any damage from a corporeal source (except for positive energy, negative energy, force effects such as magical 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 web or wall of stone). Although its 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 incorporeal and corporeal targets, and pass-through (ignore) corporeal natural armour, armour and shields, although deflection bonuses and force effects (such as mage armour) work normally against it. Attacks made by an incorporeal creature with a non magical melee weapon have no effect on corporeal targets, and any melee attack an incorporeal creature makes with a magical weapon against a corporeal target has a 50% miss chance, except for attacks it makes with ghost touch weapons, which are made normally (no miss chance). An equipment worn or carried by an incorporeal creature is also incorporeal as long as it remains in the creatures 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 range 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 on another target. Similarly, spells cast by an incorporeal creature effect corporeal creatures normally.

An incorporeal creature has no natural armour bonus but has a deflection bonus equal to its charisma (always has at least +1, even if the creatures Charisma score does not normally provide such a bonus). An incorporeal creature can enter or pass through solid objects, but must remain adjacent to the objects exterior, and so cannot pass entirely through an objects whose space is larger than its own. It can sense the presence of creatures or objects within a square or 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 the incorporeal creature must emerge. An incorporeal creature inside an object has total cover, but when it attacks a creature outside the object it on has partial cover, so creatures outside with readied actions could strike at it as it attacks. An incorporeal creature cannot pass through force effects. Incorporeal creature pass through and operate in water as easily as the do in air.

Incorporeal creatures can’t fall or take falling damage. Incorporeal creature cannot make a trip or grapple attack against a corporeal creature, nor can they be tripped or grappled by such creatures. Infact, 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 does not wish to be. It has no strength score, so uses its dexterity modifier applies to both melee attacks and ranged attacks. Nonvisual senses, such as scent and blind sight, are ineffective or only partially 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.

Pathfinder
Core rulebook p.576 Incorporeal:
Creatures with the incorporeal condition do not have a physical body.

Incorporeal creatures are immune to all nonmagical attack forms. Incorporeal creatures take half damage (50%) from magic weapons, spells, spell-like effects, and supernatural effects.

Incorporeal creatures take full damage from other incorporeal creatures and effects, as well as all force effects.

Bestiary p.301
Incorporeal (Ex) 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 is immune to all nonmagical attack forms. Even when hit by spells or magic weapons, it takes only half damage from a corporeal source. Although it is not a magical attack, holy water can affect incorporeal undead.

Corporeal spells and effects that do not cause damage only have a 50% chance of affecting an incorporeal creature. Force spells and effects, such as from a magic missile, affect an incorporeal creature 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 objects, 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 within a square adjacent to its current location, but enemies have total concealment (50% miss chance) from an incorporeal creature that is inside an object.

In order to see beyond the object it is in and attack normally, the 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. An incorporeal creature’s attacks pass through (ignore) natural armor, armor, and shields, although deflection bonuses and force effects (such as mage armor) work normally against it.

Incorporeal creatures pass through and operate in water as easily as they do in air. Incorporeal creatures cannot fall or take falling damage. Incorporeal creatures cannot make trip or grapple attacks, nor can they be tripped or grappled. In fact, they cannot take any physical action that would move or manipulate an opponent 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 Perception checks if it doesn’t wish to be. It has no Strength score, so its Dexterity modifier applies to its melee attacks, ranged attacks, and CMB. Nonvisual 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.

Difference
Pathfinder’s version of incorporeal does not use the displacement rule (50% miss chance) for attacks. Instead all magical weapon attacks and spells only do 50% of their normal damage. Spells that don’t do damage only have a 50% chance of effecting a incorporeal creature (such as web).

Dungeon and Dragons 3.5
Dungeon Masters Guide p.224-225
Ghost Touch: A ghost touch weapon deals damage normally against incorporeal creatures, regardless of its bonus. (An incorporeal creature’s 50% chance to avoid damage does not apply to attacks with ghost touch weapons.) The weapon can be picked up and moved by an incorporeal creature at any time. A manifesting ghost can wield the weapon against corporeal foes. Essentially, a ghost touch weapon counts as either corporeal or incorporeal at any given time, whichever is more beneficial to the wielder.
Moderate conjuration; CL 9th; Craft Magic Arms and Armor, plane shift; Price +1 bonus.

Pathfinder
Core Rulebook p.470
Ghost Touch: A ghost touch weapon deals damage normally against incorporeal creatures, regardless of its bonus. An incorporeal creature’s 50% reduction in damage from corporeal sources does not apply to attacks made against it with ghost touch weapons. The weapon can be picked up and moved by an incorporeal creature at any time. A manifesting ghost can wield the weapon against corporeal foes. Essentially, a ghost touch weapon counts as both corporeal or incorporeal.
Moderate conjuration; CL 9th; Craft Magic Arms and Armor, plane shift; Price +1 bonus.

Difference
Chance from 50% miss chance to 50% damage reduction from incorporeal sources.

Personal thoughts
From this point forward we will use the Pathfinder rules as they are the correct rules for Carrion Crown. Personally I will admit though that the rules favour the Players allot which will hopefully reduce the difficulty of the upcoming battles for the rest of the adventure path. If you ask why the rules advantage players, well ask a fighter. Realistically there is no penalty for a fighter using maximum power attacks against an incorporeal creatures with Pathfinder rules. In Pathfinder all you have to do is beat Armour Class. In D&D 3.5 you have to beat Armour Class and Concealment. Thus a power attack is more disadvantageous in D&D 3.5. However, Pathfinder has also made battling an incorporeal subtype creature allot quicker (less dice rolls). I will make sure I do the correct research next time to get it right first time. I though I’d just post this to firstly tell players of the rule change and secondly to illustrate the difference. It is interesting to note that the write of Tome pf Magic 3.5, was also one of the main game developers of Pathfinder. The language is almost identical. Thanks Tom for pointing the rule difference out to me.

Incorporeal

Carrion Crown: Kyle's ktle1985