The bigger a shield is the slower it is to respond to blocking, however the better the blocking it provides. A kite or tower shield will even protect the legs, which a round shield cannot (even if it visually appears to). Putting points in the Shield skill will reduce the damage your shield receives thus allowing it to endure more attacks.
Note that the shield's hitbox is not the same as its protective range: if you shoot at the head of a foe with a raised shield the projectile will hit his shield even if you are actually aiming at his helmet visible just above it.
As with other items, shields are available in varying qualities; Cracked and Battered shields provide less protection but are cheaper, while Thick and Reinforced shields offer more protection but cost much more.
These tables are raw data extracted from item_kinds1.txt using the M&B Item Editor. In practise, merchants will normally charge more for shields they sell and pay less for those they buy. Putting points in Trade will bring these amounts closer to the item's true value.
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