The highest spell resistance I can find readily available to a PC is from either being Drow Noble, character level + 11, or from the spell Spell Resistance, 12 + Caster Level. I suppose one could wear a Mantle of Spell Resistance until level 9 or 10 and the other abilities 'catch up.'
Given that, per the Core Rulebook: "Spell resistance does not stack, but rather overlaps" is it possible to have SR that is better than this, in a viable build?
J