Bard's Gloves

Bard's Gloves are needed to create the Wondrous Gloves. Cespenar can do this if 5,000 gold, a diamond, star sapphire, rogue stone and an emerald are offered. The Bard's Gloves are found on the third floor of Watcher's Keep in Baldur's Gate II: Throne of Bhaal near the area of Yakman. They can only be worn by bards.

In-game description
"These leather gloves do not appear to have any special properties, though they are quite fashionable."