Needs review
Source: Epic Level Handbook

Description: You can bypass a creature's damage reduction.

Prerequisites: Epic Level

Your attacks are made as if with an additional +2 bonus to their standard enhancement bonus. For instance, when attacking a creature with damage reduction 35/+3, you would only need a +1 weapon to bypass the damage reduction.

Special

This feat does not actually confer an enhancement bonus; it only emulates one for the purpose of penetrating an opponent's damage reduction. The bonus conferred by Penetrate Damage Reduction stacks with the bonus conferred by Ki Strike.