How do you know the item level? Somehow I don't think it's lv3. Anyway targes are one of the better pala shields. You can probably get some good value off it if it has good all res. If it has ED it's even better. Eth targes are also worth something although Vortex Shield is better in that case
I dare say "level 3" refers to "elite" in that case. (albeit just an educated guess)
Sacred Targe vs. Vortex is kind of a never-ending debate (higher block for less dex for more life vs. higher defense), resulting in both of them being rather desired.
That having been said, the vast majority of folks prefer resistance over ed so that kind of kills the value. Especially if it isn't ethereal.
If the ED/AR are at the high end of the range, it still offers bit of value though, just not nearly as much as 45 res would.
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Moochie
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