The user can transform non-corporeal beings (such as ghosts and spirits) including themselves, in a physical form and give a solid touchable body that can be felt.
- May be limited to oneself or others.
- May only become partially tangible.
- The tangible body is usually temporary.
- Spirits (Charmed); via Anger Empowerment
- The Necromancer (Charmed)
- Nikki (Chrono Cross); via the Song of Marbule
- Tikal (Sonic the Hedgehog)
- Nicole the Holo-Lynx (Archie's Sonic the Hedgehog); via Power Ring
- Ari Hauntington (Monster High)
- Raziel (Legacy of Kain)
- Travelers (Log Horizon)
- The God Hand (Berserk)
- Takeru Takemoto (This Ugly Yet Beautiful World); via giving Hikari a physical form.
- Wardenclyffe Gun (Occultic;Nine)
- Red Wormhole (Sliders)
- Bubble Brains (Xiaolin Chronicles)
- Serpent's Tail with the Reversing Mirror (Xiaolin Showdown)
- Reptilian's Tail and Hansu Mirror (Xiaolin Chronicles)
- Braclet of Purple Heart and Backscratcher of Solidification (Xiaolin Chronicles)