The power to
become an element to simulate intangibility. Combination of Elemental Mimicry and Intangibility.
Logia Intangibility (One Piece)
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.
Swampfire (Ben 10) has some degree of plant-based intangibility, allowing him to pass through prison cell bars.
Sanderson Hawkins (DC Comics) can pass his molecules through solid objects that contain traces of silica...
...travel through the earth as easily as one would swim through water...
...and transform into a malleable sand-like substance which can bypass physical attacks.
Leslie Willis/Livewire (DC Comics) can become a body of intangible electricity.
Swamp Thing (DC Comics) is a body of somewhat intangible vegetation.
Flint Marko/Sandman (Marvel Comics) can become a body of intangible sand.
Morris Bench/Hydro Man (Marvel Comics) becoming an intangible body of water for combat.
, Monica Rambeau/Spectrum (Marvel Comics) can phase through objects.
The Living Laser’s (Marvel Comics) Body is compassed of intangible lightwaves.
Man-Thing (Marvel Comics) has a body of somewhat intangible vegetation...
...allowing him such feats as passing through Spider-Man's webbing.
Chaos (Sonic the Comic) can shift between solid, liquid, and gas, giving him intangibility.
The T-1000 (Terminator series) has a body of somewhat intangible liquid metal.
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 cells to became an intangible body of water.
Logia Devil Fruits Eaters (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...
…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.
Gooigi's (Luigi's Mansion) gelatinous body grants him a degree of slime-based intangibility, allowing him to pass through metal bars.
Human Smoke (Mortal Kombat), before becoming a cyborg, has the ability to mimic smoke.