srd
SRD
Acid Resistance: A suit of armor or a shield with this property normally has a dull gray appearance. The armor absorbs the first 10 points of acid damage per attack that the wearer would normally take (similar to the resist energy spell).
Faint abjuration; CL 3rd; Craft Magic Arms and Armor, resist energy; Price +18,000 gp.
Open Game Content from the System Reference Document 3.5, used under the Open Game License 1.0a.