Strength:

Increases physical attack

1 point = 1 physical attack

Agility:

Increase crit chance and reaction speed

10 point = .1% crit chance

Vitality:

increases health pool and health regen

1 point = 10 hp, 10 points = 1 hp/s

(base regen is 1 hp/s)

Endurance:

increases stamina and stamina regen

1 pt = 10 stamina, 10 points = .1% stam/s

(base regen .1% stam/s)

Wisdom:

increases mana regen

10 points = .1% mana/s

(base regen .1%/sec)

Intelligence:

increase mana pool

1 point = 10 mp

Luck:

Increases chance of good things happening and slightly increases chance to avoid attacks

10 point = .1% dodge chance

Starting physical defense is 10

Regen for health doesn't take place during combat (might change with certain skills we'll see). Regen for the resources is half of the listed value in combat.