I noted that the Beholder eyes (except the middle with anti-magic) and other creatures like basilisks, mindflayers do not have attacks blocked by spell resistance.
The only mosnter I know my spell resistance makes a difference is against Goblin Shamans... (
All the attacks by this monsters are considered supernatural? Because if they are spell-like abilities the SR should block something...
Drow with +2 adjustment counts because he got SR, but what's the difference if you just use it in PVP?