Hypersmurf said:
Wraith
Medium Undead (Incorporeal)
Attack: Incorporeal touch +5 melee (1d4 plus 1d6 Constitution drain)
-Hyp.
There are 2 ways to look at this. Either:
A) It is a Natural Weapon, in which case case DR applies to the damage caused by the Natural Weapon but not the Constitution Drain.
or
B) It is an incorporeal "energy-oriented" touch attack, in which case it bypasses DR.
I would rule that a Wraith is option B, as Natural Weapons are specifically called out as having a "type" associated to them.
SRD: "Natural weapons have types just as other weapons do.
Bite: The creature attacks with its mouth, dealing piercing, slashing, and bludgeoning damage.
Claw or Talon: The creature rips with a sharp appendage, dealing piercing and slashing damage.
Gore: The creature spears the opponent with an antler, horn, or similar appendage, dealing piercing damage.
Slap or Slam: The creature batters opponents with an appendage, dealing bludgeoning damage.
Sting: The creature stabs with a stinger, dealing piercing damage. Sting attacks usually deal damage from poison in addition to hit point damage.
Tentacle: The creature flails at opponents with a powerful tentacle, dealing bludgeoning (and sometimes slashing) damage.
Add to this the description from incorporeal creatures, which states they have a "touch attack" due to the way they function on objects.
SRD - Incorporeal Subtype:
"An incorporeal creature has no physical body."
"An incorporeal creature’s attacks pass through (ignore) natural armor, armor, and shields, although deflection bonuses and force effects (such as mage armor) work normally against it."
"In fact, they cannot take any physical action that would move or manipulate an opponent or its equipment, nor are they subject to such actions."
SRD - Incoporeality Special Ability:
"They cannot manipulate objects or exert physical force on objects. However, incorporeal beings have a tangible presence that sometimes seems like a physical attack against a corporeal creature."
"The physical attacks of incorporeal creatures ignore material armor, even magic armor, unless it is made of force (such as mage armor or bracers of armor) or has the ghost touch ability."
Thus a Wraith's attack is a touch attack due to the lack of a physical form. The damage deal is not weapon based, nor does it cause weapon damage. If it did it would be a Slam or Claw attack. The damage caused is an Un-typed "force" effect (thus countered only by other force effects or ghost touch) attack produced by incorporeality.
Thus a Wraith bypasses DR.
However, this also strengthens my point of view on the Thrower. The ability allows them to attack as if making a Ranged Touch Attack, thus ignoring Armor, Shield and Natural Armor bonuses, but it still deals standard Weapon Damage which is still affected by DR.
JMHO. YMMV.