The material below is Open Game Content from a 3PP Source
Aura moderate transmutation; CL 6th
Slot none; Price 7,200 gp; Weight 4 lbs.
A folding boat looks like a small wooden box about 12 inches long, 6 inches wide, and 6 inches deep when it is inactive. In this mode, it can be used to store items just like any other box. Yet when the proper command word is given, the box unfolds itself rapidly in the space of a single round to form a boat 10 feet long, 4 feet wide, and 2 feet in depth. A second command word causes it to unfold even further into a ship 24 feet long, 8 feet wide, and 6 feet deep. The folding boat cannot unfold if there isn't enough open space for it to occupy once unfolded. Any objects formerly stored in the box now rest inside the boat or ship.
In its smaller form, the boat has one pair of oars, an anchor, a mast, and a lateen sail. In its larger form, the boat has a deck, single rowing seats, five sets of oars, a rudder, an anchor, a deck cabin, and a mast with a square sail. The boat can hold 4 people comfortably, while the ship carries 15 with ease.
A third word of command causes the boat or ship to fold itself into a box once again, but only when it is unoccupied.
Requirements Craft Wondrous Item, fabricate, creator must have 2 ranks in the Craft (ships) skill; Cost 3,600 gp