Berghaus GTX Gaiters
It's a bit of a bug-bear of mine to see people out on perfectly good paths with no rain forecast, wearing sparkling gaiters when there's simply no need (it's almost as bad as the pair I once saw leaving the car park in Nantmor with ice axes on their packs despite the complete absence of snow and ice anywhere in Snowdonia at the time!). The majority of path based walking, certainly in England and Wales, doesn't require gaiters, it just requires a little sure-footedness. However, when you stray from the path they often come into their own. Rain and snow are where they really come into their own however. I've owned numerous pairs over the years, from cheap elasticated nylon ankle extensions, to full blown Yeti-style mountaineering gaiters. The GTX sit snugly in the middle. They have a breathable, waterproof Goretex upper meaning they are less sweaty than their nylon cousins. They are held in place by the industry standard front hook which clips to your boot or shoe laces, and a buckle which runs underneath the mid-sole. There's a full length zip with a Velcro baffle meaning that you can put them on and take them off without having to slide them over your muddy boots. And last, but nor least there is an elasticated drawstring around the top, mid to high calf level depending on your leg length. They weight 320g each. I've found them to be reliable both in terms of functionality - they keep my feet warm and dry, and fitting. Retailing at £50 they represent good value for money in my book and accompany me whenever the conditions dictate.
More info from the Berghaus website.