A good source of information is at www.secondchance.com. Richard Davis the founder of Second Chance invented soft body armor. He has been of the feeling that water does not degrade performance of a vest enough to justify the waterproofing. The waterproofing makes them hotter, which makes them less comfortable. In the past, this was somewhat true. But todays fibers are much lighter, the carriers tend to breath, so it is not so much of a concern. NIJ I belive requires vests to be waterproofed to help keep them from being degraded. Of course there has been a long standing argument from NIJ and the manufacturers over what was really necessary in a vest. I tend to agree with the manufacturers belief that a comfortable, slightly less protective vest will more likely be worn than a very protective, but uncomfortable vest. This is pretty much the truth here in sweaty Florida.