From the back of the book:
What would a fighter be without his armor, a wizard without his spellbook or a rogue without his vast array of strange bits of metal that he insists are absolutely not lockpicks?
The Ultimate Equipment Guide is far more than a simple list of mundane items, instead it delves into the heart of the d20 system, bringing a vast array of diverse items from the mundane to the fantastical. This massive tome brings together the best equipment from a wide range of Open Game Content sources, together with a host of new items for your characters to spend their hard-won gold upon.
Your equipment can often make the difference between life and death for your characters, with the Ultimate Equipment Guide your chances of survival just got a lot better.