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I would agree with what Chip said. I do not have problems with my SG10s and water. They have a flap inside the tongue that keeps them relatively dry inside in water that is roughly halfway up the boot. I also ride with over the boot pants that help with keeping water that is splashed up from running down my pant legs into the boot. This will keep quite a bit of the water that people wearing in the boot pants wind up with in their boots, out.
Joel