Combining: 125 Spirit Dust = 25 Mysterious Essence = 5 Ethereal Shard = 1 Sha Crystal
Shattering:1 Sha Crystal = 2 Ethereal Shard = 6 Mysterious Essence = 18 Spirit Dust
You want to avoid having to shatter for the most part because you're losing mats when you convert down, but it'll be convenient when we're two patches into MOP and our bags are overflowing with Sha Crystal from Raid Finder.
Spell
Ethereal Shatter
Physical
The highest voted Wowhead comments for this page. They are community notes, not TheWoWDB comments.
Tooltip
Shatters an Ethereal Shard into three Mysterious Essence.
Spell facts
SchoolPhysical
Cast time2 sec
EffectCreate Item
RangeSelf Only
Taught byEnchanting (skill 1)
Spell ID118238
Datamined from the current retail build. Numbers that scale with level or stats are shown at their base value.
Creates
Reagents
More Enchanting spells
Related
Community notes from Wowhead · 3 comments
Top 1 shown above · 2 more hereThe comments below were written by Wowhead users. They are community notes, not TheWoWDB comments. See them in context on Wowhead.
On a side note, on my server 3x Mysterious Essence costs much more than 1x Ethereal Shard, so it's an easy way to make some profit.
I don't think you will get that many crystals from raidfinder, ever, because of how low the chances to win something are. If they introduce epic drops in new heroics, that will be a different story.