SR and polymorph

[TheTheos]

Does a character lose its racial SR (such as Drow, Svirfneblin have) if they polymorph (such as wild shape, elemental body spell)?

SR is extraordinary ability. While under polymorph effect characters lose extraordinary abilities that depend on their form.

So does SR depends on form?

[Claxon]

I'm not sure there is a rules answer to this, it's probably up to the discretion of your GM. It could go either way.

Personally, unless you have 11+character level spell resistance I find it's not too useful anyways (spell casters don't usually have much trouble beating it if they're equal level).

For single class casters (the norm) they roll 1d20+caster level (usually equal to character level) versus 6+character level or 11+character level.

If you're of the same level then the caster has a 75% chance of success against the 6+ version and 50% chance against even the 11+ version. Because it applies to beneficial spells as well as hostile I usually find it doesn't have much value.

[Archaeik]

I concur this is a GM decision. This is mostly because each ability's fluff matters.

RAW also states that the GM is the final arbiter of what is lost.

Polymorph wrote:

While under the effects of a polymorph spell, you lose all extraordinary and supernatural abilities that depend on your original form (such as keen senses, scent, and darkvision), as well as any natural attacks and movement types possessed by your original form. You also lose any class features that depend upon form, but those that allow you to add features (such as sorcerers that can grow claws) still function. While most of these should be obvious, the GM is the final arbiter of what abilities depend on form and are lost when a new form is assumed. Your new form might restore a number of these abilities if they are possessed by the new form.

SR, to me, seems to be more of an intrinsic, nebulous perk of being a race, but it's entirely possible to flavor it as being completely entwined with the physical composition of such a race as well.

(Further, it's also entirely possible to have a separate ruling for each race.)

[wraithstrike]

You should only lose Ex abilities dependent on form, not intrinsic ones.