I've said it before, and I'll say it again:
Epic skill uses all either
1) Don't go far enough
As a real good example: The DC for balance is 40 to walk on something 1 inch wide. I'm pretty sure that I've not got a +20 bonus on balance, and I've managed that for 6 second bursts. Intimidate is another good example - you can't even make someone stay shaken for 2 rounds... I want intimidate to have crowds of low-level thugs running for their lives like undead flee the cleric. Even the regular uses of some skills out-do epic skills. Decipher script for instance requires a DC of 55 to read a scroll that spellcraft of +11 can do with a take 10. They're both skills - why is one so much ridiculously more difficult than the other? I want to see a 20th level rogue (and fighter etc etc) the equal of his wizard buddy. Part of that is in changing spells (so that knock gives a +20 bonus to open locks for instance, and arcane lock has an open lock DC), but part of it is in assuming that the same skill level required to alter reality can have similarly powerful (although more specialised) effects when directed towards swim or climb or balance. Simply put - a 10th level character is a powerful person indeed. A 20th level character should be that much more powerful. That doesn't work if you really think that olympic jumpers are the scale that you're measuring jump to.
2) Go in the wrong direction
The problem is there are too many unopposed skills. Suddenly every foe the party meets is their friend at the first full-round action the bard gets - no save, no opposition. The rogue is stripping people almost bare as a free action - no save, no opposed check to stop him - he just does it and you stand and look dumb - even though you can SEE him stealing the stuff.