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www.ProLiteGear... discusses the differences between waterproof fabric coatings and fabrics that use laminates. Coatings are typically PU (Polyurethane) and laminates are typically made from Polyurethane, PTFE(Polytetrafluoroethylene), or ePTFE(Expanded Polytetrafluoroethylene).
PU Coatings are less expensive, but also less air permeable/breathable than Laminate fabric technology.