Magic Resistance
Magic resistance is a natural immunity that confers a percentage chance of any spell absolutely failing when used against the creature. The percentage indicates the effectiveness of magic resistance against an 11th level caster. Casters are 5% less effective against magic resistance per level below 11th; and 5% more effective per level above 11th.
For example, a creature with a 35% magic resistance would have that resistance improved 15% if attacked by an 8th level caster; conversely, an 18th level caster would be high enough level so as to eliminate all magic resistance possessed by the defending creature.
If the roll is successful for the creature, all effects of the spell are nullified. If the creature's resistance fails, the creature is still entitled to any saving throws the spell would normally allow.
Magic Items, such as scrolls, wands, rods and staves, add +6 to the effective level of the user with respect to magic resistance (but not to the item's power). Thus, a 6th level mage using a wand would be considered 12th level when using that wand against a creature with magic resistance.