My favorite carry belt is from C5 leather: http://shop.c5leather.com/product.sc?productId=16&categoryId=1
Big Jim does great work and is very accommodating to his customers. Best $70 I've ever spent on a gun belt.

I got my old man the Filson double thick. It is a very nice belt but not as comfortable for me as my C5.

On a cheaper note I also have the Cabelas Double Duty Belt. It was a gift and my field/hunting belt. It's very stiff yet super comfortable and durable for its $40 cost. It is not my normal carry belt but has spent plenty of time holding up a carry gun and IWB rig, or one of my S&W's or SBH's in OWB field holsters when hiking or hunting.