The highest item level shoulder armor a level 31–40 character can wear start with Sheepshear Mantle (item level 45, rare). 80 items fit the slot and band; the top 25 are ranked here by item level, then quality, not by simulation.
| # | Name | ILvl | Req. | Armor | Type | Source |
|---|---|---|---|---|---|---|
| 1 |  Sheepshear Mantle | 45 | 40 | 100 | Leather | Drops from Narillasanz (Alterac Mountains) at 0.0% (+344 more) (vanilla) |
| 2 |  Bonelink Epaulets | 45 | 40 | 186 | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) | |
| 3 |  Brutish Shoulders | 45 | 40 | 327 | Plate | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) |
| 4 |  Chromite Pauldrons | 45 | 40 | 327 | Plate | Drops from Helcular's Remains at 0.6% (+496 more) (vanilla) |
| 5 |  Ornate Mithril ShouldersCHANGED | 45 | 40 | 327 | Plate | Crafted: Blacksmithing |
| 6 |  Royal Amice | 45 | 40 | 44 | Cloth | Drops from Helcular's Remains at 0.6% (+496 more) (vanilla) |
| 7 | Shining Mithril PauldronsFOREVER | 45 | 40 | 327 | Plate | Crafted: Blacksmithing |
| 8 |  Tracker's Shoulderpads | 45 | 40 | 91 | Leather | Found in Large Solid Chest (Blackrock Spire) at 0.7% (+496 more) (vanilla) |
| 9 | Windchaser Amice | 45 | 40 | 44 | Cloth | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) |
| 10 | Ancient Pauldrons | 44 | 39 | 184 | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) | |
| 11 |  Brigade Pauldrons | 44 | 39 | 184 | Drops from Helcular's Remains at 0.6% (+494 more) (vanilla) | |
| 12 |  Imperial Leather Spaulders | 44 | 39 | 90 | Leather | Found in Captain's Chest (Tanaris) at 1.3% (+495 more) (vanilla) |
| 13 | Imposing Shoulders | 44 | 39 | 90 | Leather | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) |
| 14 |  Lunar Mantle | 44 | 39 | 43 | Cloth | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) |
| 15 | Tyrant's Epaulets | 44 | 40 | 321 | Plate | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) |
| 16 | Wild Leather Shoulders | 44 | 39 | 90 | Leather | Crafted: Leatherworking |
| 17 | Skeletal Shoulders | 43 | 38 | 199 | Drops from Narillasanz (Alterac Mountains) at 0.0% (+275 more) (vanilla) | |
| 18 | Captain's Shoulderguards | 43 | 38 | 181 | Drops from Foulbelly (Arathi Highlands) at 1.1% (+527 more) (vanilla) | |
| 19 | Darkmist Mantle | 43 | 38 | 42 | Cloth | Drops from Foulbelly (Arathi Highlands) at 1.1% (+517 more) (vanilla) |
| 20 | Embossed Plate Pauldrons | 43 | 40 | 286 | Plate | Found in Captain's Chest (Tanaris) at 0.8% (+495 more) (vanilla) |
| 21 | Mistscape Mantle | 43 | 38 | 42 | Cloth | Drops from Foulbelly (Arathi Highlands) at 1.1% (+527 more) (vanilla) |
| 22 | Ravager's Mantle | 43 | 38 | 181 | Drops from Foulbelly (Arathi Highlands) at 1.1% (+517 more) (vanilla) | |
| 23 | Warbringer's Spaulders | 43 | 40 | 286 | Plate | Drops from Helcular's Remains at 0.6% (+485 more) (vanilla) |
| 24 | Wolf Rider's Shoulder Pads | 43 | 38 | 88 | Leather | Drops from Foulbelly (Arathi Highlands) at 1.1% (+517 more) (vanilla) |
| 25 | Field Plate Pauldrons | 42 | 40 | 255 | Plate | Drops from Helcular's Remains at 0.6% (+494 more) (vanilla) |
Ranked by item level, then quality, among items with a known source: gear nothing drops, sells, rewards or makes yet (raids not yet open, the client's test items) is left out. The class filter keeps what the class can equip at level 40 (armor type, weapon skill, Dual Wield, the item's own class limit); the side filter drops items that only the other side's vendors and quests offer. Source: the best known drop first (a Forever rate at 10+ loots, else the vanilla 1.12 chance), then vendors, quest rewards and the profession that makes it.
Other slots: Head, Back, Chest, Wrist, Hands, Waist, Legs, Feet. Every slot and level.