I just bought this item from Sierra Trading Post
The brand is from the UK and uses it's version of Gore-Tex called tres-tex.

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With a on-line discount coupon I paid just $19.77 for the jacket, plus tax/shipping.

I wear XL, but bought 2XL so it will fit OVER my PFD. Size appears to run true to size.

They still have some in stock, but the current discount coupon code available here (You need to Login or Register to view media files and links) isn't as much but still a good deal IMHO.

Jacket seems very well made and the reviews are very positive. I figure for the price of a cheap coated rain jacket it was worth the risk.

Thought I would pass it on to anyone looking for a new rain jacket?