On my way back from a client in Somerville MA this afternoon, I stopped at the Costco in Everett to check out the Sea Hawk Sport 400 inflatable boat. I'd read about it on another site devoted to Mac26X discussions. I wound up buying one to use as a dinghy for my recently aquired 26X. The thing's only $80, and seems pretty durable for the price. It's 3 ply PVC, there's a good solid handle on the front that would seem to be usable for towing (at least at sail speeds), or you can easily rig a bridle using the grab-line around the perimeter. It comes with a nice set of break-down oars and a dual-action air pump. The pump's a bit on the cheesy side, but it works. If you want to power it, you can pick up a $40 kit that allows you to strap on a motor. The bottom is reinforced in stress areas with another layer of 3-ply PVC, so it seems to be about 6 layers on the bottom. It's got Boston valves for inflation/deflation, and blows up pretty quickly; there are 3 zones to inflate (port, starboard and floor). There's an inflatable bench that can be positioned at the stern or amidships, and another, triangular cushion in the bow. It's definitely no Zodiac, but it should last a couple of seasons at least. At the price, I won't complain if that's all I get out of it too 
I'll have more to report once I get it in the water . . . -- - Jeff, 26X -- "Wasabe" Brunswick, ME
I'll have more to report once I get it in the water . . . -- - Jeff, 26X -- "Wasabe" Brunswick, ME