Spell Resistance (or SR) is a special ability that some creatures have, and that some spells or magic

items can grant. When you try to affect a creature that ha s SR with a spell, you need to make a caster level check (1d20 + Caster Level + 2 (spell penetration feat!)) and this check needs to beat whatever value that cr eatures SR has. For example, a "Chain Devil" has SR 19, so to affect it with a l ightning bolt spell, Mialee, the 9th level wizard (without the spell penetration feat) needs to roll a 10 or higher on her caster level check (1d20 + 9 (her CL) ) in order to have her spell have any effect. If she beats its SR, the chain dev il will still get a reflex save for half damage. To calculate the save DC's of your spells, it is 10 + spell level + your castin g ability modifier. So if your character has a 1st level spell like "sleep" with "will negates", anyone who makes a will save against DC 15 (10 + 1(sleep's spel l level) + 4(your int mod)) will suffer no consequences of the "sleep" spell. Edit: In its description, every spell includes whether or not SR can defend a c reature from its effects, and what type of save, if any, is allowed.