* Winter, wonderful winter! The oppressive summer months are nothing more than a bad memory now. Anything even approaching 50[degrees] we consider a heat wave. The next 12 weeks are to be treasured tike no other time of the year. Every flake of snow, every last icicle, every frigid blast of bone-chilling

However, if you're going to take on Old Man Winter--especially the wind, wet, and cold--you had best be dressed properly. That means in layers, and the first layer should be thermal. A number of quality labels--many under the Sara Lee-J.E. Morgan Knitting Mills, Inc., Tamaqua, Pa., umbrella-are out there, including Hanes, Duofold, Arctex, and Morgan Mills. Hanes provides the thermals we all probably know best, the 65% cotton/35% polyester waffle knit fabric with rib cuffs at the wrists and ankles. The reinforced seam construction gives both the crew neck top and ankle-length pants ($6.99 each) longer-lasting durability. (The real breakthrough at Hanes, though, is its no-tag white cotton undershirts, which cost $10 for a three-pack. For years, we've been ripping, cutting, and pulling those annoying, skin-irritating tags from all our garments. No longer.)

Duofold, meanwhile, thanks to its four-way stretch Varitherm thermals, is the perfect base layer for the winter athlete. (In our case, that means ice hockey, jogging, and, when the elements allow, tennis.) It's no wonder that the Team USA luge squad, National Ski Patrol, and Professional Ski Instructors of America all endorse Duofold. The fabrics utilize Varitherm fibers that are engineered with a hollow core, which moves water vapor out, but traps air in to create a highly effective barrier. To further ensure perfect body temperature control, the Varitherm line comes in five variations: single-layer lightweight, stretch single-layer mid-weight, two-layer heavyweight, stretch single-layer heavyweight, and stretch two-layer expedition weight. Each individual--and the outside climate conditions--is different, but the idea is for a lighter and thinner base the more active you are, and a heavier, thicker base when you're out in the extreme cold, but not too active. We heat up quickly and enjoy the frigid air, so the single-layer versions (around $25 each for tops and bottoms) are better suited for us than the two-layer sets (around $35 each for tops and bottoms).

Now, if you really want to treat yourself royally, Duofold Irish Wool base layer garments--made of pure Merino wool imported from Cork, Ireland--are unimaginably soft and insulate ultra-efficiently, even when wet. The wool regulates body temperature while absorbing and evaporating moisture. Duofold Irish Wool tops and bottoms are $40 apiece.

Another "softie" in the undergarment field comes from Arctex, "the warmest, lightest, and most comfortable thermal underwear, weight for weight, you can buy" according to the manufacturer. You'll get no argument from us. Both the tops and the bottoms ($13 apiece) have polyester/cotton shells lined with fleeced acrylic, so the fabric "breathes" to maintain a comfortable body temperature.

Morgan Mills' all-natural extra heavyweight thermals are yet another soft-to-the-touch entry. No surprise there, as the crew neck top and long-legged drawer bottoms ($11.50 apiece) are made of 100% pure cotton--no dyes or bleaches added. Morgan Mills also has patented chemical-free shrinkage control for size and shape retention. All these cozy undergarments are available in department and clothes stores. Believe us, winter will never be the same.

Of course, while we old chilly boned (and, in some cases, thin-blooded) adults are looking for warmth underneath, the children of winter need to protect the extremities when the thermometer goes south, and they like to do it with a bit of whimsy. There's no better place for either than Kidorable, Chicago, Ill., well-known for its animal- and insect-inspired umbrellas, boots, and raincoats, as well as its complete line of lightweight knitwear. Each set ($19.95 for a hat and scarf; $9.50 for gloves and mittens) is delightful looking and comfortable. We opted for the hearts (vibrant yellow, orange, pink, blue, and red) design for our daughter and the bears (all-brown, very cute) and frogs (green, red, and brown--and quite striking) for the boys. Kidorable product are available by calling 1-800-422-9516.

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