It's 20% resistance to all elements; which is the same as the Metal King Armour, Emperor's Attire, and Empress's Robes. The Best armour for elemental resistance is the Seraph's Robe, which resists 25% to all elements, and offers 40% resistence to Whack spells. There are some other noteworthy equipment as well, that offer either 20% or 25% to their elements, but don't cover all of them, typically, earth element and light element are not included in these, but earth and light attacks are not that common, so situationally, these may be better than the Pallium Regale. You can't really go wrong with the Pallium Regale, since it offers some of the best available resistance, and not every class can equip the Metal King Armour. --- Would the 3DS be too classy to take to the toilet?