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.
- Nicole the Holo-Lynx (Archie's Sonic the Hedgehog); via Power Ring
- The God Hand (Berserk)
- Spirits (Charmed); via Anger Empowerment
- The Necromancer (Charmed)
- Nikki (Chrono Cross); via the Song of Marbule
- Raziel (Legacy of Kain)
- Travelers (Log Horizon)
- Wicked (Marvel Comics)
- Ari Hauntington (Monster High)
- Tikal (Sonic the Hedgehog)
- Takeru Takemoto (This Ugly Yet Beautiful World); via giving Hikari a physical form.
- Red's Dog Collars (All Dogs Go To Heaven 2)
- Wardenclyffe Gun (Occultic;Nine)
- Red Wormhole (Sliders)
- Braclet of Purple Heart & Backscratcher of Solidification (Xiaolin Chronicles)
- Bubble Brains (Xiaolin Chronicles)
- Reptilian’s Tail & Hansu Mirror (Xiaolin Chronicles)
- Serpent’s Tail with the Reversing Mirror (Xiaolin Showdown)
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