Shield, Light Wooden or Steel

You strap a shield to your forearm and grip it with your hand. A light shield’s weight lets you carry other items in that hand, although you cannot use weapons with it.

Benefit: Wooden or Steel: Wooden and steel shields offer the same basic protection, though they respond differently to some spells and effects.

Shield Bash Attacks: You can bash an opponent with a light shield. Used this way, a light shield is a martial bludgeoning weapon. For the purpose of penalties on attack rolls, treat a light shield as a light weapon. If you use your shield as a weapon, you lose its Armor Class bonus until your next turn. 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.

Shields
Shield	Cost	Armor/Shield Bonus	Maximum Dexterity Bonus	Armor Check	Penalty Arcane Spell Failure Chance	Speed (30 ft.)	Speed (20 ft.)	Weight. 1
Shield, light wooden	3 gp	+1	–	-1	5%	–	–	5 lbs.
Shield, light steel	9 gp	+1	–	-1	5%	–	–	6 lbs.

Light Melee Weapons (Martial)
Weapon	Cost	Dmg (S)	Dmg (M)	Critical	Range Increment	Weight	Type	Special
Shield light	special	1d2	1d3	×2	–	special	Bludgeoning	–

Source: Core Rulebook