Alchemy smock
An alchemy smock is an object in the cloak class that provides acid resistance, poison resistance, and MC1. This resistance will even protect you when eating poisonous or acidic corpses. Bizarrely, monsters will not get acid resistance from an alchemy smock, only poison resistance.
The alchemy smock is quite useful for non-orcish starting characters, as it is possible to don the smock and eat poisonous corpses (such as killer bees) to gain the poison resistance intrinsic without risk, which will stay with the character after the smock is removed. This item is particularly useful because there is no way to gain intrinsic acid resistance.
An unidentified apron is always an alchemy smock.
Despite the name, wearing an alchemy smock has no actual effect on the practice of alchemy.
In SLASH'EM this is replaced by the Lab coat, which has higher Magic cancellation.
