I got this drytop early last year to paddle with after putting too many holes in my drysuit for it to be usable. It's great -- lightweight, dry, breathable. I used it for an entire year of New England boating (before I finally got a new drysuit) and in conjunction with IR's Comp drypants, it got the job done in paddling temps down to 15 degrees (god, dawn patrolling in December is a terrible idea...but so worth it). I paddled Kokatat gear for a long time, and IR's fabric seems to hold up just as well. If you're looking for something super solid and are willing to shell out the money, the Comp LX dry top is a great choice.
Photo: me on Ager's Falls in my drytop at the always freezing Moosefest, 2011. By Ellen Ludlow.