Sponge Armor

Sponge Armor is an Armor unlocked at. Each piece grants +1.8%. It can also be used to craft Shark Scale Armor. It is highly recommended to upgrade this armor into Shark Scale Amor, as the price for eight Enchanted Shark Fins is extremely low.

Crafting
Requires 24 Enchanted Wet Sponges

Trivia

 * The Sponge Armor boots are actually named "Spongy Shoes," as opposed to the rest of the set, which follows the usual naming pattern.