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If your base level is below 175, increases the experience gained from incorporeal monsters by 15%.

If your base level is 175 or above, increases the experience gained from incorporeal monsters by 7%.

[Additional options by helm grade]

[D grade]additionally increases the experience gained from incorporeal monsters by 1%.

[C grade]additionally increases the experience gained from incorporeal monsters by 3%.

[B grade]additionally increases the experience gained from incorporeal monsters by 5%.