• Ice Layered Barrier
• Item Level 232Disenchants into:
  [Abyss Crystal]: 1-2
• Binds when picked up
  
• Shield
• Off Hand
• 7890 Armor
• 221 Block
• +50 Stamina
  +52 Intellect
• Durability 120 / 120
• Requires Level 80
• Equip: Improves haste rating by 48.
  Equip: Restores 16 mana per 5 sec.
  Equip: Increases spell power by 78.
• Sell Price: 14 14 96

Source

This item can be found inside Rare Cache of Winter after defeating Hodir on hard mode in the 10-man version of Ulduar.

Patch changes

• Patch 3.1.3 (2009-06-02): Upgraded to item level 232 and adjusted to stats to match.
  

            The new correct stats are: 78 spell power, 48 haste rating, 16 mana per 5 seconds, 52 Intellect, and 50 Stamina.

• Patch 3.1.0 (14-Apr-2009): Added. 
  

External links

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