SRD:Cloak of Epic Resistance

Cloak of Epic Resistance: These garments offer magic protection in the form of a +6 or higher resistance bonus on all saving throws (Fortitude, Reflex, and Will).

Caster Level: 20th; Prerequisites: Craft Wondrous Item, Craft Epic Wondrous Item, resistance, creator’s caster level must be three times the cloak’s bonus; Market Price: 360,000 (+6), 490,000 (+7), 640,000 gp (+8), 810,000 (+9), 1,000,000 gp (+10); Weight: 1 lb.