Jhulae said:It's extra dice of damage dealt by the weapon the rogue is using. For all intents and purposes, if the rogue is sneak attacking with a rapier and has 3d6 sneak attack, he's making a 4d6 piercing attack that does 5d6 on a critical hit (plus any applicable strength bonuses).
If the armor has, lets say, DR10 and the rogue rolls 14 points of damage, the opponent takes 4 points of damage. The armor still provided a *lot* of protection against the hit. The damage from Sneak Attack is not rolled and applied separately, bypassing the armor or DR.
I am partial to the idea that sneak attack is a special effect that occurs when you manage to get 'inside' the armor when attacking critical areas, so it shouldn't add to DR penetration:
It is common knowledge that you can not sneak attack a creature immune to critical hits. Creatures immune to critical hits are also immune to stunning. It is noted in the damage reduction entry that, unless you can get past the DR you can not stun the target. If you consider stunning a creature (an act of hitting a 'vulnerable area' according to PHB) similar to sneak attack (an act of hitting a 'vital area for extra damage' according to PHB), then by virtue of extrapolation, considering sneak attack as added dice of bonus damage (not multiplied when you critical), you need to deal at least 1 point of damage in order to apply sneak attack just like stunning blow.
I am not fully convinced that this is so, as the rules seem somewhat murky and silent on this issue, but at the moment it seems to me that what sneak attack does is very similar to what stunning does: that is you strike vulnerable areas for both effects but with sneak attack you deal extra damage instead of stunning your target.