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In PF, Improved Precise Shot states I ignore the AC and the miss chance of cover and concealment (only partial). But does it allows me to apply precision damage to those targets with partial cover/concealment?
By RAW, I would say no. Comments?
But the strong man is stronger when alone.
I know the issue has been discussed quite some time ago. But as my rogue/wizard/spellwarp sniper character is about to get Improved Precise Shot I did some research and came up with this:
In the spell description of the Assassin 1 spell Critical Strike, published 2006 in Complete Mage (actually an update to the 2005 version in the Spell Compendium) it says:
Level: Assassin 1
Components: V, S
Casting Time: 1 swift action
Duration: One attack
As you complete this spell, you sense the blood
rushing through your target's veins
This spell guides your next attack to
your foe's vital spots. Your next single
attack roll (if it is made before the end
of the next round) ignores any miss
chance due to concealment. (In the
case of a foe that has total concealment,
you must still attack the correct
square.) This even allows you to deliver
a sneak attack against a foe that has
Complete Mage, p. 100
The last sentence is crucial: "This [i.e. ignoring any miss chance due to concealment] even allows you to deliver a sneak attack against a foe that has concealment." It does not say "This spell even allows you...". Instead it refers to the fact that the miss chance can be ignored.
Admittedly this is not a premium source for core rules (spell description in an optional rule book), but at least it is official material. So I'd say: Sneak attack on concealed opponents with Improved Precise Shot is RAW.