If your in the need for elbow pads then no doubt you've drawn out the fundamental factors by now: comfort, coverage, style and cost.
On the issue of comfort, typically the issue of elbow pads is not so much the material as it's normally worn over sleeves; the main issue normally is that for the pad to be secure, the straps have to be uncomfortably tight or at least restricting movement. These pads have an rear side composed of neoprene while the exterior side features the hard ABS plate riveted to it's nylon layer. The exterior side has on its interior surface some soft fuzzy material for comfort and packed inside is some lightweight foam padding, strategically placed to prevent the straps from cutting into your arm. The straps themselves are elasticated and attach with velcro achieving a snug and secure fit.
This pad is neoprene on one side and foam padded on the other, you can't even feel the straps even when set incredibly tight which is achieved quickly and conveniently with elasticated velcro straps.
Because the rear is neoprene, it is itself a light BB protection layer for those strange critical hits that sometimes catch you on the inside of your elbow. Because the outside is nylon it's good at guarding against more significant firepower as well as the odd tree branch or sharp rocky scrape and of course the very elbow point itself is guarded by a 4 inch by 3 inch (10 cm x 8 cm) ABS dome which is easily large enough to prevent your elbows from grinding against a contact surface and yet small enough to allow full arm extension and swinging unhindered.
On the issue of style, these elbow pads are available in audacious ACU for exact matching with one of the most popular camouflage patterns, ordinary OD which goes with a wide variety of cam types and basic black which goes with almost anything. In terms of design, these pads look as practical as they are and feature nothing flashy enough to upstage your loadout.
This pad is available in enough flavors to suit most palettes and has an unassuming design which allows it to blend into most loadouts seamlessly.
All this for a quality pair of elbow pads for less than 20 USD, it's a great bang for the buck (but not for your elbow).