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They may be random. Altogether you can make one yourself if you have learned the spell. It isn't cheap in terms of capacity of items, however. Take Atronach sign, there's 50% spell absorbtion, IIRC.
Loredweller
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...for tomorrow never comes ...
Yes, I did, I am an Altmer and I want 100% Spell Absorbation to protect me from spells, I can get 50% from the BS and 10% from necromancers Amulet! I need another 40%, but I geuss I couls make my own.
You can get protection from spells from Reflect and Resist Magicka as well as from spell absorption. Try the Savior's Hide cuirass and Ring of Marara (Sadrith Mora fighter's guild quest).
"The Khajiit mind is not engineered for self-reflection. We simply do what we do and let the world be damned."Quote from the Ahziirr Traajijazeri
ok, imagine this, somehow I got 25% Reflect, 60% RM and 15% Spell Absorbation, I wouldn't be protected from every spell, you have to have 100% xxx to have xxx work all the time! get it?
I geuss I am doin alright now since i got 50 from the BS and 25 from necromancers amulet and 10 Reflect from mararas ring and 25 reflect from robe of draked pride, anu others come to mind with CE reflect or resist, remember no armor, Im unarmoured