Delsin Rowe becomes intangible smoke.
Smoker becomes intangible smoke.
Crocodile becomes (somewhat) intangible sand.
Ace becomes intangible fire.
Enel becomes intangible electricity.
Kizaru can become an intangible body of light.
Caesar becomes intangible gas.
Monet becomes (somewhat) intangible snow.
Honey Queen becomes an intangible body of simmering liquid.
Admiral Akainu can become intangible lava
Admiral Aokiji becomes (somewhat) intangible ice.
Lulu Bell becomes an intangible body of water.
Suigetsu becomes an intangible body of water.
Chaos is an embodiment of intangible water.
Hydro Man becoming an intangible body of water.
Human Smoke, before becoming a cyborg, has the ability to mimic smoke.
The Living Laser is a body of intangible light.
Flint Marko can become a body of intangible sand.
Livewire can become a body of intangible electricity.
Man-Thing is a body of somewhat intangible vegetation.
Swamp Thing is a body of somewhat intangible vegetation.
Rouge Cheney can turn into shadows