* The ghost, an incorporeal being of pure energy, drifted silently through the room. (Emphasizes the non-physical nature)
* Despite its incorporeal form, the spirit's presence was felt by all who entered the haunted house. (Contrasts the lack of body with a tangible effect)
* Her fear of the unknown was amplified by the presence of the incorporeal entity, its motives unclear. (Focuses on the unsettling nature of the incorporeal)
* Some believe that the soul is incorporeal, a separate entity that exists independently of the physical body. (Offers a philosophical perspective)
You can choose the sentence that best fits the context you're writing for.