So, when I got this jacket it was on-sale for $23.
After owning this jacket for a couple months, I must say that is an incredible value.
It's wind resistant, water resistant (as-long as you're not out in a heavy down-pour for more than thirty-minutes), fits perfectly (I typically wear a small), and is incredibly warm.
I think a nice touch is the "Sherpa-lining". Although, the lining is only a "vest-style" lining with a standard polyester lining for the arms. Which is nice if you're wearing a long sleeve shirt underneath or if you're layering.

To top it all off, I think it is pretty stylish and so have a few other people.