SRD:Greater Ring of Universal Energy Resistance

Universal Energy Resistance, Greater
This ring functions as a ring of greater energy resistance for all types of energy—fire, cold, electricity, acid, and sonic. When the wearer would normally take such damage, subtract 30 points of damage per round from the amount before applying.

Caster Level: 20th; Prerequisites: Forge Ring, Forge Epic Ring, protection from energy; Market Price: 308,000 gp; Cost to Create: 154,000 gp + 13,080 XP.