Elven Steel

This specially made steel does not rust, and so is immune to the Rusting Grasp spell and the tentacles of a Rust Monster. It is 20% lighter than normal steel and has a hardness of 10. Elven weapons possess a notable asthetic in their design, bearing a smooth, elegant finish. Elven steel has a greenish tint.

Cost: Items made from elven steel cost 20% more than the normal steel version.

Masterwork: One handed elven steel masterwork weapons are considered light weapons. Elven bastard swords are so light, they can be used in one hand without gaining the Exotic Weapon proficiency. The armor check penalty of masterwork elven steel armor is reduced an additional point beyond normal masterwork.

Dwarven Steel

Dwarven steel is alloyed with titanium to make it harder than regular steel and capable of working difficult materials. It has the same weight as normal steel but has a hardness of 15. A weapon or tool made from dwarven steel treats the hardness of objects it hits as one less. Dwarven weapons are straightforward in design, but stylized by their creator to be aesthetically appealing. It bears a slightly orange tint.

Cost: Items made from dwarven steel cost 20% more than the normal steel version.

Masterwork: Masterwork weapons made from dwarven steel  ignores an additional point of hardness, while masterwork armor has a hardness of 16.

Dragon Hide

In addition to its normal properties, dragon hide in Heroshi grants Energy Resistance 5 for the energy type of dragon it was made from. For double the cost of masterwork armor and the difficulty of attaining it, it had better have more of an incentive than "druids can wear it cause it's made of MEAT!"

Rune Silk

This magically treated fabric is opaque on one side and transparent from the other. Often used in places of business as a partition, so that the shopkeeper can keep an eye on the store while they work concealed in the backroom. Garments made from rune silk have the special property of enhancing protective spells (such as Mage Armor, Magic Vestment, or Barkskin) cast on the wearer by +1. This bonus only applies to one type of AC bonus, and not to permanent AC bonuses such as that from magic armor or amulets of natural armor.

Cost: 250 gp/yard, Clothing: +500 gp to normal outfit cost

Orihalcon

This material repels magic, granting SR of 18 + 1/pound of the item. It is also highly reflective, deflecting all rays, lines, cones, and even magic missile spells. There is a 30% chance of reflecting any such effect back at the caster; otherwise, it is merely negated. Check for reflection before rolling to overcome the creature’s spell resistance. Obviously, attempting to enchant an orihalcon item requires the castor to defeat its spell resistance. Orihalcon is the only known substance that can safely come into contact with empyrean crystal or malchiroplasm, so is necessary to construct weapon and shield handles and fasteners for items of those materials.

Empyrean Crystal

This material is literally from the heavens. Before the Sundering the sky was illuminated at night by a shell of empyrean crystal. When the world was sundered, much of the shell was drawn into the fissure and into the core where it was utterly destroyed by the Sphere of Darkness. The scattered remnants of the shell continued to reflect the Sphere of Light and were called stars. Physical contact with a star is comparable to being hit with a Hellball. Only by using tools made from orihalcon can one be pried from its place in the heavens or worked into weapons or shields. It is not viable as armor. A weapon crafted from empyrean crystal is considered good aligned for purposes of bypassing damage reduction and is naturally holy, even in an area of null magic. This effect cannot be dispelled or suppressed. 

Malchiroplasm

This substance is the congealed essence of evil formed in the very core of Kal'Nuega, the Sphere of Darkness in Nuegalon. Contact with malchiroplam results in rapid decay, whether with living flesh or any other substance.  For reasons that should be obvious, it is not viable as armor. A weapon crafted from malchiroplasm is considered evil aligned for purposes of bypassing damage reduction and is naturally unholy, even in an area of null magic. This effect cannot be dispelled or suppressed.  Its name means, roughly, "don't get this stuff on your hands!"