Equipment is generally identical to d&d 3.5, but there are some differences, especially in weapons and armor.

Armor and Weapons

Armor, instead of granting a bonus to Armor Class, gives half it’s bonus (when the bonus is an odd number the greater amount goes to AC) as Damage Reduction instead. Unless noted otherwise, this DR is DR/-. In addition, enhancement bonuses add the DR, not to AC.
Weapons will come in varying degrees of quality, ranging from inflicting a -3 penalty to attack rolls to not affecting the roll. Weapons that inflict a -3 were made with a result of a 10-14 craft check, -2 with a 15-19 craft check, -1 with a 20-24 craft check and -0 (masterwork) with a craft check of 25 or more. Unless a weapon has an Intelligence, Wisdom and Charisma score, no weapon will grant a bonus to attack rolls. # enchantments do not exist in the traditional sense. Weapon enchantments instead increase the damage die by one for each value (1 through +5) and enable a weapon to be enchanted with weapons that require a certain enhancement bonus.
Weapon and armor enchantments that have a flat cost as opposed to a enchantment bonus based cost may be added to any weapon, regardless of enchantment bonus.
Special materials are largely rare in the world; many fantasy metals simply do not exist. Among those that do are those that are simply iron imbued with a magical force, such as fire or lighting, or blessed or anathemia to certain magical creatures. Organic materials, especially magical wood, are at least as common as in standard Dungeons and Dragons. The old, dark forests and archtrees have returned and so with them magical plant matter.
Most equipment other than armor and weapons remain standard in effect, availability and price. Items from or that fit well into darkness/negative energy, undead, forest or city-based campaigns all fir in especially well here and will be the most common, available and usually affordable.

Special Materials

The following D&D special materials exist and may be used in Souls in the Dark:

Adamantine- One of the hardest materials known
Alchemical Silver- useful for bypassing DR
Baatoran Green Steel- sharper iron
Blended Quartz- 20% arcane spell failure
Blue Ice
blue ice that does not melt and deals cold damage
Calomel- pale metal that bypasses the DR of creatures with the fire subtype
Cold Iron- raw iron that is useful against fey and demons
Darksteel- treated meteoric iron that is imbued with electricity
Darkwood- dark wood that weighs half as much
Dlarun- a white metal from riverbeds that is imbued with cold
Dragonhide- dragonscale armor that provides energy resistance
Duskwood- an iron-like wood from trees that grow in the darkness that make light weapons
Elven Darkwood- Darkwood treated and wound to make heavy armors lightweight and agile
Elven Leafweave- Leaves and vines wound and treated become like leather
Entropium- chaos-infused iron that makes for more agile, if heavier, armor
Fever Iron- volcanic iron infused with magic burns against that which it touches
Flametouched Iron- fiery iron that is potent against undead
Gehennan Morghuth-Iron- poisonous fiendish iron
Hizzagkur- a metal taken from clay that in infused with fire and lightning
Kheferu- a crimson alloy that is potent against earth and stone creatures
Living metal- iron infused with soul energy that repairs and regenerates itself
Purple Mournload- an iron ore that holds many benefits against the undead
Shadow Silk- shadowstuff that is woven into fabric.

Books Used: Arms and Equipment Guide, Eberron Campaign Setting, Dungeon Master’s Guide, Magic of Eberron, Magic of Faerun, Sandstorm, Tome of Magic

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Souls in the Dark Tansarff