CR and Incorporeality Edit

Yes, I know that the allip is the same CR "by the book" and also has incorporealness, but how many 3rd level parties are going to be able to contend with even one of these using semi-intelligent tactics? (Hiding in the ground and popping out for a single attack before disappearing back down.) I just... don't really see incorporealness as something a CR 3 monster should have :-/ --Ghostwheel 10:53, December 5, 2009 (UTC)