SRD:Great Spell Resistance (Epic Armor Enhancement)

Great Spell Resistance
This suit of armor or shield grants the wearer spell resistance. The spell resistance can be 21, 23, 25, or 27, depending on the armor.

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).