It really depends on what you're fighting. Remember that dual-wielding will only buy you one extra attack. Wearing the Boots of Speed, having someone cast Improved Haste on you or using the ToB ability "Greater Whirlwind Attack" are all superior to the benefits of dual-wielding.
For some characters like Swashbucklers and Blades, dual-wielding is the only way to get more than one attack per round. Fighters get bonus attacks as they level up, so they benefit MUCH less from dual-wielding.
There are some very nice shields which convey useful protection magic on you. There are times when wearing the Shield of Harmony will save you and your party from death. AC is, of course, also important. If you're getting hit too often (need to drink healing potions every round or two) then you're not attacking very often. It would be better to lose an attack per round than lose an entire round drinking a potion!
-- Nifft
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