Price (Item Level): 2,500 gp (7th)
Body Slot: Face
Caster Level: 5th
Aura: Faint; (DC 17) divination
The lenses of these goggles continually fade back and forth between soot black and snow white.
When you attack foes that have cover while you wear goggles of foefinding, you can ignore the cover bonus to AC they would normally receive. The goggles do not, however, allow you to circumvent the effect of total cover.
Prerequisites: Craft Wondrous Item, Clairaudience/Clairvoyance.
Cost to Create: 1,250 gp, 100 XP, 3 days.
Source: Magic Item Compendium