D&D 3E/3.5 3.5: Seeking and Incorporeal Creatures

[Vegepygmy]

EDIT: I have an example! The Stormguard Warrior feat has a tactic to make melee touch attacks for no damage, and for each hit, you get to deal +5 damage on all your attacks against that foe the next turn. So...would the incorp's 50% protection apply to that?

Is that a spell or magic weapon?

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 has a 50% chance to ignore any damage from a corporeal source (except for positive energy, negative energy, force effects such as magic missile, or attacks made with ghost touch weapons).

I agree with Dandu. It isn't technically a "miss chance," though it is often (incorrectly) referred to as such.

(And no, obviously mirror image doesn't result in a "miss chance.")