• Shoulderplates of the Celestial Watch
• Item Level 226Disenchants into:
  [Abyss Crystal]: 1-2
• Binds when picked up
  
• Plate
• Shoulder
• 1761 Armor
• +82 Strength
  +96 Stamina
• Yellow Socket
  Red Socket
• Socket Bonus: +6 Critical Strike Rating
• Durability 100 / 100
• Requires Level 80
• Equip: Improves critical strike rating by 56.
  Equip: Increases your armor penetration rating by 34.
• 
• Sell Price: 11 76 15

Source

This item can be found inside Gift of the Observer after defeating Algalon the Observer in the 10-man version of Ulduar.

Patch changes

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

External links

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