You can handle corporeal objects even while incorporeal.
Prerequisites: Cha 15, incorporeal subtype.
Benefit: You can wear, wield, and otherwise use corporeal items as though you were not incorporeal.
Normal: Without this feat, an incorporeal creature can only wear or wield items that have the ghost touch property.
Source: Libris Mortis, page 27. Corrected the “Special” entry heading to “Normal”.