• Handguards of Winter's Respite
• Heroic
• Item Level 277Disenchants into:
  [Abyss Crystal]: 1-2
• Binds when picked up
  
• Leather
• Hands
• 416 Armor
• +103 Stamina
  +103 Intellect
  +90 Spirit
• Yellow Socket
  Red Socket
• Socket Bonus: +5 Spell Power
• Durability 40 / 40
• Requires Level 80
• Equip: Increases spell power by 140.
  Equip: Improves haste rating by 74.
• 

Source

This item drops from Lord Marrowgar in the heroic 25-man version of Icecrown Citadel.

Patch changes

• Patch 3.3.0 (08-Dec-2009): Added. 
  

External links

• Battle.net (EU)
• Wowhead
• Thottbot
• WoWDB