The UI Mask that comes with Unity3D is great, but it is a "hard" alpha test, that is to say, the alpha is seen as either "on" or "off".
With this asset you can implement the same masking to your UI components, but it will use a shader to do a soft mask of your UI component.
This means you can have some lovely fade in/out effects, have gently fading scrolling UI areas, rather than having a hard edge to your scroll-able in game map you can now have a lovely blended soft faded edge to your scroll area, or your scrolling text areas can now have the text gently blend away into nothing as the users scrolls through it.
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