3e SRD:Alchemist's Lab
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This includes beakers, bottles, mixing and measuring equipment and a miscellany of chemicals and substances. This is the perfect tool for the job and so adds a +2 circumstance bonus to Alchemy checks, but it has no bearing on the costs related to the Alchemy skill. Without this lab, a character with the Alchemy skill is assumed to have enough tools to use the skill but not enough to get the +2 bonus that the lab provides.