GURPSよろず

Unmanifested Spirit: You are a completely immaterial entity. You can perceive the physical world, but you can’t affect it in any way, and you’re undetectable to normal physical senses. Your continued existence does not depend on anything physical, and you are immune to physical harm.
Doesn’t Breathe [20]; Doesn’t Eat or Drink [10]; Doesn’t Sleep [20]; Immunity to Metabolic Hazards [30]; Insubstantiality (Always On, -50%) [40]; Invisibility (Substantial Only, -10%) [36]; Unaging [15]; and Mute (Substantial Only, -10%) [-22]. 149points.

Note: This meta-trait is nearly the same as Astral Entity (p. B263), except that the spirit also cannot speak to material beings.

To create a spirit that can interact with the material world in various ways, take Unmanifested Spirit and one or more additional meta-traits from the following sets.

Materialization
　To create a spirit that can have assume a physical body, take one of the following meta-traits: Materialization: You can form a physical body for yourself, for a limited time. This has two versions. In the (1 FP/second) version, Insubstantiality (Usually On, -40%) [48] replaces Insubstantiality (Always On, -50%) [40], Invisibility (Substantial Only, -10%; Only in Spirit Form, -10%) [32] replaces Invisibility (Substantial Only, -10%) [36], and Mute (Substantial Only, -10%; Only in Spirit Form, -10%) [-20] replaces Mute (Substantial Only, -10%) [-22]. 6 points. In the (1 FP/minute) version, Insubstantiality (Difficult Materialization, -20%) [64]
is the replacement for Insubstantiality (Always On, -50%) [40]; the other two replacements are the same. 22 points.

If you have either of these metatraits, the cost of Difficult Speech drops to 19 points, and the cost of Not Mute to 20 points. The costs of Apparition and Phantasm stay the same.