Coelecanth scale?

[puzzled]

Oops I was pretty lazy about following the walkthrough precisely so I missed this in the underground network. What piece of equipment is it? (head/body/accessory?) And how good is it?

[Kale]

That is a shield for Petula/Guanida. (And possibly others) It has poor defense compared to other 'shields' they can equip. It grants Thunder/Earth defense, and protects against Silence/Mind Disable/Aura Broken. It also inflicts Mind boost, and regens 6MP per round. Most notably though, it grants the user 2x attacks when using the basic attack command. So think of it as an offensively inclined shield for two characters that do not excel at all in that area.