The Mantle of Epic Spell Resistance gives SR 40 and lists a market price of 290,000 gp. By the DMG, the price for SR items is ((SR-12)*10,000). This would give a cost of 280,000 gp for a SR 40 item. If it's an epic item, the cost should by x10.
My question is, at what point does SR become Epic?
Competence bonuses are Epic at +31
Enhancement bonuses to Ability Scores are Epic at +8
Both of the above bonuses have caps listed in the DMG, so when the cap is exceeded, the item becomes Epic. There is no cap for SR listed in the DMG.
My question is, at what point does SR become Epic?
Competence bonuses are Epic at +31
Enhancement bonuses to Ability Scores are Epic at +8
Both of the above bonuses have caps listed in the DMG, so when the cap is exceeded, the item becomes Epic. There is no cap for SR listed in the DMG.