eShop points are popularly known as Nintendo points. They are the virtual currency used by the Nintendo for its Nintendo eShop system via the Wii shop channel. You can purchase the Nintendo point cards from the retail stores. You can also buy these points using online credit card transactions. To redeem your Nintendo points on Nintendo eShop online's store, you can make use of Nintendo eShop's pre-paid cards.
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On the Nintendo point cards, you can see concealed panel at the back. You need to scratch that panel to reveal the code. You can enter this code on the Wii shop channel, and the corresponding Nintendo points will be added to your account. The pricing values may vary depending on the retailer. If you purchase the codes on the Wii shop channel, then these points might have fixed prices which might only differ by region.