For the money probably the best budget dry top on the market! Heavy weight material, good latex seals all-round and a twin waist, it even comes in Xs for the little ones.   

What they say:

Articulated cut with bent elbows. Fully taped seams. Breathable and durable heavy weight X3 nylon with 30m waterproofing. Latex inner neck with opening neoprene outer. Latex inner wrists with neoprene cone outer. Easy tensioned neoprene outer seal waist with grippy inner print and light weight X2.5 inner waist with elastic binding.