Rulings Database

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Card	Type	Ruling
Skill Drain	Individual Card FAQs	When a monster's ATK or DEF are changed by its own effect, like "Slate Warrior" or "Berserk Dragon", and "Skill Drain" is activated, that monster's effect is negated and the ATK/DEF are returned to normal. Even if "Skill Drain" is then destroyed, the old adjustment to ATK/DEF does not come back. Any bonuses or penalties are lost when "Skill Drain" effect is applied, and you have to start over from the beginning.
Skill Drain	Individual Card FAQs	If your opponent uses "Bazoo the Soul-Eater"'s effect to increase its ATK, and you use "Skill Drain", "Bazoo the Soul-Eater"'s ATK returns to normal, even if "Skill Drain" is destroyed after resolving. If "Skill Drain" is negating "Bazoo the Soul-Eater"'s effect, you can still pay the cost and remove monsters in your Graveyard from play, but "Bazoo the Soul-Eater"'s ATK will not increase.
Skill Drain	Individual Card FAQs	"Goblin Attack Force" and "Spear Dragon" do not change their battle position after attacking while "Skill Drain" is active. If "Goblin Attack Force" attacks and changes battle position, then on your next turn you activate "Skill Drain", you can change "Goblin Attack Force" back to Attack Position because its effect that prevents this is negated.
Skill Drain	Individual Card FAQs	Monsters equipped to "Relinquished" while "Skill Drain" is active are negated and destroyed because "Relinquished" no longer has an effect that allows it to be equipped with a monster, and "Relinquished"'s ATK and DEF are returned to normal.
Skill Drain	Individual Card FAQs	Monsters that can hold Spell Counters, like "Skilled Dark Magician", no longer have that effect while "Skill Drain" is active, so they cannot gain more Spell Counters and all Spell Counters already placed on them are removed.