KarinsDad said:
Then how do you explain the DC 100+ skills in the Epic Handbook?
How to walk on water or another surface that can't support your weight (DC 90)
Be a level 29 rogue. Max ranks in balance would be 32 ranks.
Start with a dex of 18 (because you're a halfling or elf in 28 point buy who spent 10 on dex to start with a base 16.) Add 5 of your 7 level up increases to dex, get an inherent bonus of +5, and some epic gloves of dexterity +12. Your dex is now 40. If you're not a halfling or elf, or you're a halfling or elf who saved some points by starting with a 14, you have to spend all 7 on raising dex instead. Either that, or wait a couple more levels to get a couple more ranks.
Get some boots of swiftness, which give a +20 competence bonus on balance checks.
Take skill focus (balance) and epic skill focus (balance.)
Your total balance check is now:
+32 (ranks) + 20 (competence bonus) + 13 (feats) + 15 (dex) = +80
You can now take 10 and walk on water whenever you feel like it.
It cost an epic feat and a regular feat, plus a whole lot of cash (and the decision that balancing was important to you.) 5 out of 7 increases to dex should not be considered unusual for a rogue.
I suspect there are easier ways to get to this point via prestige classes or whatever than what I've posited; I was only considering what I found in the SRD that applied.
EDIT: You can do this at level 27, actually - I forgot about the +2 synergy bonus you can get from Tumble.