540 Defense Skill is the necessary minimum for entering 10-man and 25-man raiding content. At this point, we consider our characters to be "uncrittable" by most mobs, and we can begin to focus on other stats. Please note that, when handling Heroic 5-man instances, you will only need 535.
I am only including relatively easy to obtain items rather than difficult Heroic instance drops, except where there are three or fewer options or a Blacksmithing BOE option is readily available. I will also not use profession-specific items such as the Engineering goggles. With some exceptions, I will use an ilevel range of 187-200.
If you wind up short on Defense, keep in mind that you can stop by the Auction House and do a search for "Thick" under yellow gems. This should help you round out your gear set. In the worst case, you can also use resilience to reach the 5.6% combined reduction to Critical Strike you're looking for. Please note that Defense Skill and Defense Rating are not the same thing. You'll need significantly more Defense Rating to reach the 535/540 Defense Skill minimums.
Once you're comfortable with your Defense, read these more comprehensive gear guides: WOTLK Tanking Gear List
Polar's Easy Pre-Naxx Tank Gear List
Gear Listing: EH, Avoidance, Block
WotLK: Tank Plate List - Easy To Get Items
WoTLK Instance-Only Tank Gear List
Your Goal: 689 Defense Rating
Recommended Tabard Reputation: Wyrmrest Accord to Revered, then Argent Crusade to Revered. Enchants Enchant Cloak - Titanweave - Spell - World of Warcraft 16 Rating (Cloak). Crafted.
Enchant Chest - Greater Defense - Spell - World of Warcraft 22 Rating (Chest). Crafted.
Lesser Inscription of the Pinnacle - Item - World of Warcraft 10 Rating (Shoulders). Reputation. This is from The Sons of Hodir reputation, which is gained through daily quests in Storm Peaks. The inscriptions available become better as reputation increases. Please note that you can still get equivalent enchants Scryer or Aldor turn-ins in Shattrath.
Arcanum of the Stalwart Protector - Item - World of Warcraft 20 Rating (Head). Reputation. This requires revered with Argent Crusade.
Enchant Shield - Defense - Spell - World of Warcraft 20 Rating (Shield). Crafted. Head Helm of the Ley-Guardian - Item - World of Warcraft 68 Rating. Drops from the Cache of Eregos at the end of normal Oculus.
Ground Tremor Helm - Item - World of Warcraft 61 Rating. Drops from Moorabi in Heroic Gundrak.
Tempered Titansteel Helm - Item - World of Warcraft 46 Rating. Crafted. Neck Titanium Earthguard Chain - Item - World of Warcraft
34 Rating. Crafted. Chained Military Gorget - Item - World of Warcraft 33 Rating. Emblems (25).
Burning Skull Pendant - Item - World of Warcraft 28 Rating. This is a relatively common BOE drop from Gundrak Heroic. Check the AH regularly.
Shoulders Wapach's Spaulders of Solidarity - Item - World of Warcraft 58 Rating. These are rare BOE drops. If your heart is set on them, check the AH regularly.
Pauldrons of Reconnaissance - Item - World of Warcraft 46 Rating. Quest. These are a quest reward from the Halls of Stone Brann events. The quest can be picked up inside the zone.
Tempered Saronite Shoulders - Item - World of Warcraft 32 Rating. Crafted. Please note this is a particularly low item level at 171.
Cloak Cloak of Peaceful Resolutions - Item - World of Warcraft
43 Rating. Reputation. Requires honored with Wyrmrest.
Screeching Cape - Item - World of Warcraft 34 Rating. Drops from Erekem, one of the random bosses in normal Violet Hold.
Tattered Castle Drape - Item - World of Warcraft 29 Rating. This is a relatively common BOE drop from Utgarde Keep Heroic. Check the AH regularly.
Chest Breastplate of the Solemn Council - Item - World of Warcraft 76 Rating. Reputation. Requires revered faction with Wyrmrest.
Silver-Plated Battlechest - Item - World of Warcraft 74 Rating. Quest. This is from a normal Utgarde Pinnacle quest found just inside the entrance of the Pinnacle. Can be completed in Heroic as well.
Ivory-Reinforced Chestguard - Item - World of Warcraft 60 Rating. Reputation. Requires honored faction with Kalu'ak.
Tempered Saronite Breastplate - Item - World of Warcraft 56 Rating. Crafted. Please note this is a particularly low item level at 167.
Please note: You can also purchase your T7 10-man chest pieces using 80 Emblems of Heroism. Wrist Tempered Saronite Bracers - Item - World of Warcraft 48 Rating. Crafted. Bracers of Reverence - Item - World of Warcraft 34 Rating. Quest. This is a quest reward from normal Oculus through the quest, "A Wing and a Prayer."
Bracers of the Herald - Item - World of Warcraft 32 Rating. This is a drop from Herald Volazj, the final boss in Heroic Ahn'kahet. Not easy, but good bracers nonetheless.
Hands Daunting Handguards - Item - World of Warcraft
71 Rating. Crafted. Tempered Saronite Gauntlets - Item - World of Warcraft 66 Rating. Crafted. Gauntlets of the Water Revenant - Item - World of Warcraft 57 Rating. This drops from one of the random bosses Violet Hold Heroic.
Please note: You can also purchase your T7 10-man hand pieces using 60 Emblems of Heroism. Waist Tempered Saronite Belt - Item - World of Warcraft
57 Rating. Crafted. Ancient Aligned Girdle - Item - World of Warcraft 48 Rating. This drops from Anub'arak in Azjol'nerub Heroic.
Waistguard of Living Iron - Item - World of Warcraft 44 Rating. Emblems (40). Legs Daunting Legplates - Item - World of Warcraft
88 Rating. Crafted. Bolstered Legplates - Item - World of Warcraft 81 Rating. This drops from Cyanigosa, the final boss in Violet Hold Heroic.
Ley-Guardian's Legguards - Item - World of Warcraft 77 Rating. This is from Eregos' chest in Heroic Oculus. Enjoy getting to this one!
Special Issue Legplates - Item - World of Warcraft 69 Rating. Reputation. This requires honored with the Argent Crusade.
Feet Sabatons of Draconic Vigor - Item - World of Warcraft
58 Rating. Reputation. This requires revered with Wyrmrest.
Tempered Saronite Boots - Item - World of Warcraft 36 Rating. Crafted. Tempered Titansteel Treads - Item - World of Warcraft 35 Rating. Crafted.
Rings Dragonflight Great-Ring - Item - World of Warcraft
38 Rating. This drops from the Cache of Eregos in normal Oculus.
Gal'darah's Signet - Item - World of Warcraft
36 Rating. This drops Gal'darah in normal Gundrak.
Unsmashable Heavy Band - Item - World of Warcraft 30 Rating. This drops Ingvar the Plunderer in Utgarde Keep Heroic.
Band of Torture - Item - World of Warcraft 28 Rating. This drops from Drakos the Interrogator in Oculus Heroic.
Titanium Earthguard Ring - Item - World of Warcraft 25 Rating. Crafted. Solid Platinum Band - Item - World of Warcraft 25 Rating. Quest. This is from the quest, "For Posterity," in Gundrak.
Staunch Signet - Item - World of Warcraft 25 Rating. Quest. This is from the quest, "The Struggle Persists," in Oculus.
Trinkets Seal of the Pantheon - Item - World of Warcraft 65 Rating. Running normal Halls of Lightning with PUGs is why I've been killed by Loken more than any other mob in this game. This is the only significant Defense trinket until Repelling Charge in Naxxramas 10.
Weapons (Warriors/Paladins) Red Sword of Courage - Item - World of Warcraft 38 Rating. This drops from King Ymiron, the final boss in Utgarde Pinnacle Heroic.
Cloudstrider's Waraxe - Item - World of Warcraft 33 Rating. This drops from Varos Cloudstrider in Oculus Heroic.
Infantry Assault Blade - Item - World of Warcraft 33 Rating. This drops from Prince Keleseth in Utgarde Keep Heroic.
Crescent of Brooding Fury - Item - World of Warcraft 26 Rating. Quest. This comes from the quest, "Wanted: Ragemane's Flipper" in Zul'drak.
Eternally Folded Blade - Item - World of Warcraft 22 Rating. Quest. This is a drop from Volkhan in normal Halls of Lightning.
Hammer of Quiet Mourning - Item - World of Warcraft 19 Rating. Quest. This comes from the quest, "Wanted: Ragemane's Flipper" in Zul'drak.
Shields (Warriors/Paladins) Titansteel Shield Wall - Item - World of Warcraft 64 Rating. Crafted. Royal Crest of Lordaeron - Item - World of Warcraft 49 Rating. This drops from the Dark Runed Chest at the end of the Culling of Stratholme Heroic.
Leeka's Shield - Item - World of Warcraft 38 Rating. This drops from the Dark Runed Chest at the end of the Culling of Stratholme normal.
Crygil's Discarded Plate Panel - Item - World of Warcraft 34 Rating. Emblems (35). Saronite Bulwark - Item - World of Warcraft 31 Rating. Crafted. Ranged (Warriors) Armor Plated Combat Shotgun - Item - World of Warcraft 21 Rating. Crafted. Weighted Throwing Axe - Item - World of Warcraft 19 Rating. Quest. This is from "Changing the Wind's Course," a quest in Storm Peaks for Horde, or from "Sirana Iceshriek," a group quest for Alliance in Storm Peaks.