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The best I've found is UnderArmour Base Layer 3.0 for extreme cold. You can find this in local ski shops. Skiers and hunters use it. 3.0 is the highest level. 2.0 and 1.0 are available. Remember that having a good hat is what's really important. Your body will send all it's heat to your heart and brain since they are the most vital organs. When it does this, your extremities get no heat. Get a good hat. I layer an underarmour skull cap underneath to provide an extra barrier.
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