I just bought a gorgeous one with the criss-crossed elastic on both sides, with fancy stitching on the leather for about $150. It was from a vendor's booth at a show in Toronto. Can't think of the name right now but I'll look when I get to the barn.
My DH was a bit ticked because he had just bought me a sheepskin lined belly guard girth for over double that amount the week before.
i bought an attachment, I bought a hadfield attachment, I love it, the sheepskin is so soft and doesn't get dirty, also the leather is so incredibly soft! It also has buckles on it so you don't have to take off your girth to pull off the gaurd.