Most have covered boating but I'll touch on wading for those that might do that. I dress in three layers - moisture wicking base layer - patagonia I think; fleece mid-weight middle layer - moisture wicking; fleece lined pants and coat as third layer. Two pairs of thick socks, breathable waders, boots that fit loosely, gloves, and a balaclava keep me warm in water temps down to 30 degrees.