D&Dtools1

You assume a visible, incorporeal form similar to the form a ghost assumes when manifesting.
While the spell lasts, your body shifts onto the Ethereal Plane.
You are visible to, and can be attacked by, creatures on the Material Plane, but you have no material body.
You can be harmed only by other incorporeal creatures, +1 or better magic weapons, and spells, spell-like abilities, or supernatural abilities.
You are immune to all nonmagical attack forms.
Even when hit by spells or magic weapons, you have a 50% chance to ignore any damage from a corporeal source (except for force effects, such as magic missile, or attacks made with ghost touch weapons).
Creatures on the Material Plane ignore all your armor and natural armor bonuses, but you gain a deflection modifier equal to your Charisma modifier (always at least +1, even if your Charisma score does not normally provide a bonus).
You cannot make physical attacks against foes on the Material Plane except with ghost touch weapons; in this case, you have no effective Strength score, but your Dexterity modifier applies to all your melee attack rolls.
Your spells affect targets on the Material Plane normally unless the spells rely on touch.
Your touch spells don't work on material targets.
Against foes on the Ethereal Plane, all your attacks and defenses work normally.
While incorporeal, you cannot run, but you can fly (perfect maneuverability) at your normal speed.
You can pass through solid objects as any incorporeal creature can.
When the spell ends, you return fully to the Material Plane.
If you return inside a material object (such as a solid wall), you are shunted off to the nearest open space and take 1d6 points of damage per 5 feet that you so travel.