Gr'ai Matter is a common basic incarnate salvage item.
This Rikti neural matter is useful to channel Alpha Incarnate abilities which affect the mind and soul.
Gr'ai Matter can be crafted at the Vanguard crafting tables in the Rikti War Zone:
It can also be crafted through the incarnate window:
Convert > Incarnate Shard > Common > Gr'ai Matter Conversion
Gr'ai Matter is used as a component in the following recipes:
Convert > Incarnate Shard > Breakdown > Gr'ai Matter Breakdown
Creating Alpha powers:
Gr'ai Matter was added in Issue 19: Alpha Strike.