D20:Shield, Light Weapon

You strap a shield to your forearm and grip it with your hand. A light shield?s weight lets you carry other items in that hand, although you cannot use weapons with it.
Wooden or Steel: Wooden and steel shields offer the same basic protection, though they respond differently to special attacks.
Shield Bash Attacks: You can bash an opponent with a light shield, using it as an off-hand weapon instead of using it for defense. Used this way, a light shield is a martial bludgeoning weapon. For the purpose of penalties on attack rolls, treat a light shield as a light weapon. If you use your shield as a weapon, you lose its AC bonus until your next action (usually until the next round). An enhancement bonus on a shield does not improve the effectiveness of a shield bash made with it, but the shield can be made into a magic weapon in its own right.

;Shield Spikes
When added to your shield, these spikes turn it into a martial piercing weapon that increases the damage dealt by a shield bash as if the shield were designed for a creature one size category larger than you. Otherwise, attacking with a spiked shield is like making a shield bash attack.

Table: Light Spiked Shield Damage

Fine	Diminuative	Tiny	Small	Medium	Large	Huge	Gargantuan	Colossal
?	1	1d2	1d3	1d4	1d6	1d8	2d6	3d6

An enhancement bonus on a spiked shield does not improve the effectiveness of a shield bash made with it, but a spiked shield can be made into a magic weapon in its own right.
Compared to a regular light shield, a light spiked shield costs 10 gp more and is 5 lb. heavier.

Light Shield Material Enhancements

Material	Average	Masterwork1	Hardness	hp	Special
Steel	9 gp	159 gp	10	10	?
Wood	3 gp	153 gp	5	7	?
Adamantine	?	2,009 gp	20	13	Bypass hardness less than 20
Crystal, Deep	?	1,003 gp	10	21	Psionic
Crystal, Mundane	?	153 gp	8	17	No rusting, not metal
Darkwood	?	203 gp	5	7	1/2 weight
Dragonhide	?	306 gp	10	7	Usable by druids
Iron, Cold	18 gp	168 gp	10	10	Magical enchantments cost an additional 2,000 gp.
Mithral	?	1,009 gp	15	10	1/2 weight, no arcane spell failure chance
Silver, Alchemical	29 gp	179 gp	8	3	−1 damage
Unlike other weapons, shields do not gain an enhancement bonus on attack rolls from being masterwork quality. Instead their armor check penalties are lessened by 1.

Magical/Psionic Weapon Enhancements

Bonus Value	Additional Cost1	Hardness Increase2	Additional hp2
+1	+Template:formatnum: -- template expr: 40 50 gp	+2	+10
+2	+Template:formatnum: -- template expr: 160 50 gp	+4	+20
+3	+Template:formatnum: -- template expr: 360 50 gp	+6	+30
+4	+Template:formatnum: -- template expr: 640 50 gp	+8	+40
+5	+Template:formatnum: -- template expr: 1000 50 gp	+10	+50
+6	+Template:formatnum: -- template expr: 1440 50 gp3	+12	+60
+7	+Template:formatnum: -- template expr: 1960 50 gp3	+14	+70
+8	+Template:formatnum: -- template expr: 2560 50 gp3	+16	+80
+9	+Template:formatnum: -- template expr: 3240 50 gp3	+18	+90
+10	+Template:formatnum: -- template expr: 4000 50 gp3	+20	+100
+11 or more	+ bonus × bonus × Template:formatnum: -- template expr: 400 50 gp	+ enhancement bonus × 2	+ enhancement bonus × 10
Increase total cost for magical enhancement by 2,000 gp for cold iron weapons. Unlike the additional cost, the increase the weapon's hardness and hit points are only gained from its enhancement bonus, not its special abilities. If the weapon has a magical bonus greater than +5 or a special ability worth more than +5, the weapon is epic. Multiply magic cost by 10.

Template::magical psionic armor enhancements

• Armor Qualities
  
• Weapon Qualities
  
• Magic Weapons
  
• Magic Armor
  
• Equipment
  
• Wikipedia: Shield
  

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System Reference Document -> Equipment (SRD) -> Weapon Descriptions