You see an eagle shield (Def:32). It weighs 62.00 oz.
Generally, it is one of the most mysterious item in-game. According to one of the unofficial polish fansites, "the only thing we know about this item is the name, look and that it exists in-game".
You can see it on Market or in Morguthis Treasure Room, one of the most interesting treasure rooms in Tibia:
According to Tibia Fandom, in 2009 "A new shield (entitled Eagle Shield) appeared on TibiaBr as a joke." Could it be this shield is just a joke?
I also have found information on an unofficial forum that one was seen a long time ago on a server Guardia, but I think it is not true. According to every official fansite this item is simply unobtainable.