How important is having Spell Resistance on my character?

[Endarire]

Greetings, all!

There are items that grant Spell Resistance, but none some as spiffy as being a Drow. I was considering being a Drow for my next life (currently first life TN Human Sorcerer18), but how much is SR on my character (between 10 and 16 + my character level) likely to help in epic content, especially endgame? How much does SR help against Beholders, in preventing antimagic and just protecting me from the rest of their badness?

[TheGuyYouKnow]

for heroic level it can be useful in some areas, once you get into epics the enemy casters out level by a lot and so pass your SR with no problems, i have however seen a dwarven barb with Mind Over Magic: You gain a bonus to your Spell Resistance equal to your Constitution score. and ward against weird claim usefulness in epic elites