Gauntlets
Spoiler Warning: This page contains spoilers which may affect your IVAN experience negatively
Gauntlets are pieces of armor that protect your arms in combat. All the gauntlets you'll find ingame are either made of some kind of metal (like Steel) or more often out of cloth (like Ommel Hair).
You can SoCM them to something such as Ommel Tooth or Diamond...but this isn't really a wise move. For best results, gauntlets should be made of a strong material with a high flexibility rating like Golden Eagle Feather. Stiff materials hurt your Dexterity rating; imagine trying to swing a sword with gloves made out of rock!
Enchantment
Like boots, gauntlets are a fairly common practice of armor to enchant with some kind of ability enhancement such as Dexterity or Strength. The formula is the same - higher enchantment levels increase the targeted ability accordingly.