Rare shell scale armor
Level Req: 10
Physical Defense: 18 to 73
Magical Defense: 9 to 28

+88% Enhanced Effect
+1 to 1 Mana per Attack

how much is this worth ?

If you find someone that is interested maybe 1-10fg imo

that low really ? 88/100 ee, isnt that also one of the best armor bases ?

Yes and ee is good compared to max ee. But the explanation is simple:

Nearly noone uses ee armors at this Level (10 to 15). Stat armors get you faster through these lvls and you don't take that much dmg from monsters. Usually you can do these 5 lvl with stat gear without regen in town or shrining something.

i see, thanks for explanation, makes sense