Bard's Gloves are needed to create the Wondrous Gloves. Cespenar can do this if 5,000 gold, a diamond, a star sapphire, a rogue stone and an emerald are offered. They can only be worn by bards.
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.
|| These leather gloves do not appear to have any special properties, though they are quite fashionable.