Please respond...

[SteinHerz]

If you mean plain Emeralds, yes.  I've found a few of those no problem.  Same with Emerald Ages off Laz, and even the rare Emerald Wolf once.  What I was trying to remember is whether the specific combo of Emerald Tiger, was a Squirt only item.

Emerald/Tiger can be purchased from Wirt between clvl 16 and 21.

Also, it is worth noticing that a perfect Emerald/Tiger Tower Shield exceeds the price cap, so maximum stats, regardless base AC are +44%/+50.

My LAW uses an Emerald/Tiger Large Shield 44%/+45, purchased from my clvl 20 shopper, and it has the effects of a hidden shrine, since those nice shields are really expensive to repair.

Nine bosses can drop "Emerald" at the dungeons on MP: Stareye, Bloodlust, Black Jade, Red Vex, Steelskull, Sir Gorash, Dreadjudge, The Vizier and Lazarus.

Being the only mlvl 27 unique boss in the game, Dreadjudge may drop the super rare Emerald Shield of the Wolf.

Replying to the original question, the best items I've ever found came from hellish dungeons. Still, I love to do repetitive games, hence I created a clvl 20 shopper. The most interesting item I've came across during specific Wirt shopping was this:



As you can see, this hideous citizen from Tristram can offer you good things from time to time ;)