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Drops from Anub'arak in Azjol-Nerub Heroic mode.
This belt is a beast, Huge amount of spell damage and crit. This is a perfect casters pre-nax belt. This goes best with an Eternal Belt Buckle, and your favorite gem :D
Very good pre-raid belt for disc priests as well. I probably wouldn't roll against a mage or destro lock for it but otherwise would consider it fair game, The crit rating on this is impressive and crit synergizes very well with rapture and divine aegis for disc priests.
GREAT belt for any spec that gets a lot of benefit from crit. If you're not hit capped you may want to consider something with hit.
For hit rating you should go for
I'm a disc priest. I just lost this to a druid. FML