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Ring of universal energy resistance, major

(Magic Item Compendium, page 128)

Price (Item Level): 120,000 gp (21st)
Body Slot: Ring
Caster Level: 15th
Aura: Strong; (DC 22) abjuration
Activation:
Weight:

This gold ring is imprinted with symbols representing the five energy types.

A ring of universal energy resistance functions as a ring of energy resistance for all types of energy: fire, cold, electricity, acid, and sonic. A major ring provides resistance 20.

Prerequisites: Forge Ring, resist energy.
Cost to Create: 60,000 gp, 4800 XP, 120 days.