I am impressed by the SEAGO 275N
As the name suggests it offers 275N bouyancy rather than the usual 150/175 and has a built in harness & sprayhood which is important offshore. Of course if you are only dinghy racing or wearing one in the rubber duck going to the pub it's probably OTT but for me excellent value at £99. Recent PBO "best on test" was their standard 175N. Don't know price.... shop around