SR

Spell resistance (SR) is a special defensive ability. If your spell is being resisted by a creature with spell resistance, you must make a Caster Level check that is at least equal to the creature's spell resistance for the spell to affect that creature. The defender's spell resistance is like an Armor Class against magical attacks.

Spell resistance does not stack -- only the highest SR item or spell counts.

Calculation for defeating a character Spell resistance is as follows:

Caster Level + 1d20 + Modifier (2, 4, or 6 for Spell Penetration, Greater Spell Penetration, and Epic Spell Penetration respectively).

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Calculation for a character's spell resistance is as follows:

• The amount of spell resistance from the spell Spell Resistance (Caster level + 12)
• The spell resistance for a Monk (which comes from the feat Diamond Soul: Monk level + 10 + Modifier {2 for every Improved Spell Resistance}).
• Racial spell resistance (Character level + 10 for Dark Elves and Deep Gnomes).