Inaccurate?

Incorporeal Enhancement

(Libris Mortis: The Book of the Dead)

Necromancy [Evil]
Level: Sorcerer 3, Wizard 3,
Components: V, S, M,
Casting Time: 1 full round
Range: Close (25 ft. + 5 ft./2 levels)
Target: One incorporeal undead/level
Duration: 24 hours
Saving Throw: None
Spell Resistance: No

The undead affected by this spell gain a +1 deflection bonus to Armor Class, +1d8 bonus hit points, a +1 enhancement bonus on attack rolls, and a +2 bonus to turn resistance.
Each of these enhancements doubles for every five caster levels, so that a 20th-level caster grants undead +4 to AC, +4d8 bonus hit points, +4 on attack rolls and +8 to turn resistance.

Also appears in

  1. Spell Compendium