I think anything made of Gore Tex is hard to beat for breathability. Its the best fabric I have ever used for keeping water out and not getting clammy inside. I have found this true in many years of skiing and cycling as well.
I saw some offshore foulies recently made by Puma, very nice, complete overkill for most, and VERY expensive.
Puma Offshore Race Jacket - Red | Point Loma Outfitting
Dry or Cheap is easy... breathable is much more costly. Lots of companies say their fabric/jackets are breathable, but I have found them to be far less breathable than anything made of GoreTex.