Great for taking in the scenery as you slowly descend through the air.
~ In-game description

The Parachute is an All Jobsmisc slot, clothing item that is occasionally available to everyone in the Station Cash Marketplace for a limited amount of time.

SCicon Sunset Sale
As of March 18 through 31, 2014, all Station Cash items were permanently priced at Sc1 in response to the sunset.
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