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Variable

(Magic Item Compendium, page 15)

Price (Item Level): 1,150 gp (4th)
Body Slot: Shield
Caster Level: 5th
Aura: Faint; (DC 17) transmutation
Activation: Swift (mental)
Weight:

This shield is made up of many smooth, overlapping strips.

A variable shield can change its size, becoming a buckler, light shield, heavy shield, or tower shield (sized appropriately for you) upon activation. All the rules for carrying items while using shields apply to the new shield size (see Armor Descriptions, PH 124).

Prerequisites: Craft Magic Arms and Armor, shrink item.
Cost to Create: 500 gp (plus 150 gp for base item), 40 XP, 1 day.