I have a good one, but it's from Savage Species, so may I be excused for any ridiculousness occurring:
Horseshoes of Flame: these little buggers grant an ordinary horse 90ft fly speed (good maneuverability), +1d4 fire damage to all hoof attacks, +2 Dex, +10 Int, +6 Cha. For 30,240gp, this is a complete steal.
"OK, now my horse is half as smart as myself, what about it? Why should I spend a fortune on this again?"
"Silly, it's not for your horse, it's for you!"
"What? You're trying to make me angry or what?"
"Look, you moron, you're a Wizard/Bard/Sorcerer/Beguiler/whatever with lots of ranks in UMD, right? Got any ideas how this one might be useful to you?"
"But, but... I'll look ridiculous!"
"What do you care? It's +10 Int, +6 Cha! And it makes you fly!"
"Well, you've convinced me. But how do I put them on?"
"That, my friend, is really simple. Let me just get mine old hammer and some nails...
"