SPR is Surface Plasmon Resonance ( collective oscillation of conduction electrons of a metal) and since you are addressing nanoparticles it is generally called Localised Surface Plasmon Resonance since the oscillation is localized in nm region. It is different for different metals and depends on shape, size and dielectric environment of surrounding medium. When frequency of oscillation matches with the frequency of electromagnetic field , due to this resonance phenomena metal absorbs light of particular frequency and that is measured in terms of absorbance.