D20:Shield, Heavy Armor

You strap a shield to your forearm and grip it with your hand. A heavy shield is so heavy that you can?t use your shield hand for anything else.
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 heavy shield, using it as an off-hand weapon. See Table: Weapons for the damage dealt by a shield bash. Used this way, a heavy shield is a martial bludgeoning weapon. For the purpose of penalties on attack rolls, treat a heavy shield as a one-handed 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.

These are the prices for this item when made with specific materials or enhancements.
;Heavy Wooden Shield

• Masterwork: 157 gp (armor check penalty is lessened by 1)
  
• Adamantine: N/A
  
• Crystal, Mundane: N/A
  
• Darkwood: 207 gp (halve weight)
  
• Dragonhide: N/A gp
  
• Mithral: N/A
  
• Magic^*
  

:+2: 4,157 gp (+4,000 gp for +2 enhancement bonus):+4: 16,157 gp (+16,000 gp for +4 enhancement bonus):* Magic items must be masterwork. Costs listed are for masterwork armor.
;Heavy Steel Shield

• Masterwork: 170 gp (+1 enhancement bonus to hit)
  
• Adamantine: 2,020 gp (price includes masterwork)
  
• Crystal, Mundane: 170 gp
  
• Darkwood: N/A
  
• Dragonhide: 170 gp
  
• Mithral: 1,020 gp (price includes masterwork, halve weight)
  
• Magic^*
  

:+2: 4,170 gp (+4,000 gp for +2 enhancement bonus):+4: 16,170 gp (+16,000 gp for +4 enhancement bonus):* Magic items must be masterwork. Costs listed are for masterwork armor.

• Armor Qualities
  
• Magic Items: Armor
  
• Wikipedia: Shield
  

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System Reference Document -> Equipment (SRD) -> Armor Description