SRD:Great Spell Resistance (Epic Armor Enhancement)
From D&D Wiki
|This material is published under the OGL|
Great Spell Resistance
Caster Level: 21st (SR 21), 22nd (SR 23), 23rd (SR 25), 24th (SR 27); Prerequisites: Craft Magic Arms and Armor, Craft Epic Magic Arms and Armor, spell resistance; Market Price: +6 bonus (SR 21), +7 bonus (SR 23), +8 bonus (SR 25), +9 bonus (SR 27).