The village of Relford and the mysteries of Dagger rock
Ghost touch rapier +1
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.
Found among the treasure of the temple of Dagon.