The item seems to have replaced the AGC-357 Enlil, which was previously unimplemented.
|It weighs 0.6|
|It is made of spirit cloth.|
|It is acidproof.|
|It is precious.|
|It modifies DV by 20 and PV by 8.|
|It grants your resistance to nether. [###] (+125)|
|It increases your Speed by 5.|
|It increases your Life by 3.|
|It enchances[sic] your spells. [#####+] (+400) (~1.26x)|
|It negates the effect of confusion.|
|It negates the effect of blindness.|
|Note: attributes may vary depending on luck.|
|A magic hat infused with mana created by a wizard who touched the abyss upon his death. It is typically something that undead magicians wear, and is rarely seen upon the living.
～Irva Fantasy Encyclopedia～
The item number for the <Mag-Abyss> is 477 (Row 14, Column 15) using the character sprite zero-based position system. It is tinted blue.