How high can spell resistance go on an item?

[alii]

a friend and i were debating how high of SR you can put on an item that was made yourself.

on page 242 of the DMG it says 10,000gp for every point over SR12. but it gives no maximum. the highest SR ive seen on a wondrous item is SR 21.

the highest you could make armor go would be a SR 27 on a +1 weapon or armor or shield.

so my question is this, is it possible to make a wondrous item with say SR 40, if you had the 280,000gp to make it? is this against the rule designers intentions when determining SR of a made item.

or should you just not go above the SR 27 that is possible on a weapon or armor?

 

[Crothian]

Personally, I'd require the max to be 12 +caster level becasue that is the max for the spell "Spell Resistance". I imagine in ELH we will see SR in items that is insanely high.

 

[alii]

thanks for that valid point, i just realised that you have to be 9th level to make a mantle of spell resistance, it has SR 21.. so i guess it would go up directly as the spell Spell Resistance.

thanks for that thought

 

[James McMurray]

From what I've seen (and admittedly this is not based in any current facts, just an old file) the ELH has a feat that allows you to make items worth more than 200,000gp, and you have to be 21st level to take it. Thus, I'd say you could get up to SR 32 (For 200,000gp).