Mind Flayer, Paragon* (CR 23)

Medium Aberration
Alignment: Usually lawful evil
Initiative: +13( +9 Dex, +4 Improved Initiative); Senses: Listen 32 and Spot 33
Languages: Undercommon, Common, Celestial, Infernal, Draconic; telepathy 1,000 ft.

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AC: 50 ( +9 Dex, +7 natural, +12 luck, +12 insight), touch 43, flat-footed 41
Hit Dice: 8d8+64 plus 96 (224 hp); DR: 20/epic
Fort +22, Ref +21, Will +27

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Speed: 90 ft..
Space: 5 ft./5 ft.
Base Attack +6; Grapple +14
Attack: 4 tentacles +40 melee (1d4+26)
Special Attacks/Actions: Mind blast, psionics, improved grab, extract

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Abilities: Str 27, Dex 29, Con 27, Int 34, Wis 32, Cha 32
Special Qualities: SR 35, fire and cold resistance 10, fast healing 23
Feats: Alertness, Blind-Fight, Combat Casting, Combat Expertise, Dodge, Improved Initiative, Mobility, Spring Attack, Weapon Finesse (tentacle); Epic Feats: Armor Skin, Damage Reduction, Fast Healing, Improved Spell Resistance, Superior Initiative
Skills: Bluff 30, Concentration 29, Diplomacy 13, Hide 28, Intimidate 32, Knowledge (any two) 30, Listen 32, Move Silently 28, and Spot 33
Advancement: By character class

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Climate/Terrain: Any underground
Organization: Solitary, pair, or group (2 paragon flayers plus 4-8 mind flayers)
Treasure/Possessions: Standard

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Source: Epic Level Handbook