Tortoise Armor vs Pearly Gown

Tortoise Armor
Binds when picked up
ChestMail
208 Armor
+40 Bonus Armor
Requires Level 22
Equip: Spell Damage received is reduced by 5.
Sells for 24 Silver 30 Copper to vendors
Item Level 27
CHANGED Changed in Forever: item level, required level, stats, armor, effects.

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Pearly Gown
Binds when picked up
ChestCloth
45 Armor
+7 Intellect
+6 Stamina
+4 Spirit
Requires Level 22
Equip: +13 Arcane Spell Damage
Sells for 15 Silver 72 Copper to vendors
Item Level 27
FOREVER New in World of Warcraft Forever: not in Classic Era.

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Side by side:

Set your class weights in Preferences to see which is better for you.

Stat Tortoise Armor Pearly Gown Δ
Item Level 27 27 0
Required Level 22 22 0
Armor 208 45 −163
Int +7 +7
Sta +6 +6
Spi +4 +4
Armor +40 −40
Arcane Dmg +13 +13
Total Stats 17 +17
Sell Price 24s 30c 15s 72c −8s 58c
Binding Binds when picked up Binds when picked up

Δ is Pearly Gown minus Tortoise Armor: green where Pearly Gown is better, red where it is worse (a lower required level is better; speed and sell price have no better side). Total Stats adds up Str, Agi, Sta, Int and Spi.

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