The power to
become an element to simulate intangibility. Combination of Elemental Mimicry and Intangibility.
The user can transform into different elements (fire, water, air, etc.) to achieve a form of intangibility, allowing attacks to either pass right through their elemental bodies or be harmlessly absorbed into their bodies, depending on the user's element. This also can allow them to phase through solid objects that do not obstruct the element the user mimics.
Obstructions or materials that affect the imitated element will still affect the user.
Users of Intangibility Cancellation can still deal damage to the user.
Livewire (DC Comics) can become a body of intangible electricity.
Swamp Thing (DC Comics) is a body of somewhat intangible vegetation.
Hydro Man (Marvel Comics) becoming an intangible body of water.
The Living Laser’s (Marvel Comics) Body is compassed of intangible lightwaves.
Man-Thing (Marvel Comics) has a body of somewhat intangible vegetation.
Flint Marko/Sandman (Marvel Comics) can become a body of intangible sand.
Monica Rambeau/Spectrum (Marvel Comics) can phase through objects.
Chaos (Sonic the Comic) can shift between solid, liquid, and gas, giving him intangibility.
Lulu Bell (D.Gray-Man) becomes an intangible body of water.
Juvia Lockser (Fairy Tail) can turn into intangible water.
Rogue Cheney (Fairy Tail) can turn into intangible shadows.
Suigetsu (Naruto) can liquidity his body to became an intangible body of water.
Logia Devil Fruits user (One Piece) can be shattered, split, separated into multiple parts, etc., and reform their bodies without injury as their bodies are formed from elements, including...
...Portgas D. Ace - fire...
...Sakazuki/Akainu - lava...
...Borsalino/Kizaru - light...
...Caribou - swamp/mud-like substance...
...Caesar Clown - intangible gas...
Delsin Rowe (inFamous: Second Son) becomes intangible smoke...
...when he uses the Smoke Dash.
Human Smoke (Mortal Kombat), before becoming a cyborg, has the ability to mimic smoke.