Just in case there are other people like me out there I thought I would post the highest stat requirements I have seen for any armor items (shield, body, feet, etc..). I am always annoyed when I find an item that I can not use so here is the highest requirements I have heard about:
Strength: 41
The annoying part of this is that all armor items need 40 except the belt which needs 41. Why does a belt require more strength to wear? Your guess is as good as mine.