The Pirate Ghost (Harlequin Intrigue 368)

the long version

Touching Tess made him live again... For centuries Gabriel Dyer lived beneath the sea--until one night when he rescued a drowning woman. Suddenly, Gabriel could touch the world again. And when the damsel was accused of murder, Gabriel would do anything to save her once again... Tess Miller was sure she's lost her mind. Just days after her divorce was final she was accused of murding her ex. Even stranger, a sexy apparition in pirate's garb was fast becoming her most substantial friend. Gabriel could help clear Tess's name, but she had to wonder: Did the pirate ghost love her...or merely need her to avoid returning to his watery prison?