Splendid Mills has the softest polo shirts I've ever worn and while they tend to be a little pricer than other designers, their organic cotton version is currently on sale for $37.50 (select colors). They are simple, stylish and perfectly tailored.
http://www.splendid.com/Organic_Cotton_Short_Sleeve_Polo/pd/c/133/np/133/p/1223.html
http://shopapparel.lacoste.com/p/Red-Collection-Short-Sleeve-Solid-Pique-Polo/B001NDHARO
I have this one and the fit is great, slim fit
Attus Apparel is a good place to look. I just bought 4 of their polos and they were only $5 each! Vintage slim cut and you can't beat the price.
http://www.attusapparel.com/
J. Crew's "Vintage Polo" comes in a bunch of colors, is very reasonably priced--2 for $50--and they have lots of nice little details.
It's a tailored fit, with slightly shorter arms (nice if you have decent biceps). The cotton is nice enough to wear w/o an underlayer.
Splendid Mills has the softest polo shirts I've ever worn and while they tend to be a little pricer than other designers, their organic cotton version is currently on sale for $37.50 (select colors). They are simple, stylish and perfectly tailored.
http://www.splendid.com/Organic_Cotton_Short_Sleeve_Polo/pd/c/133/np/133/p/1223.html
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I love the custom cut polo's by Ralph Lauren Polo. They are great and have a great, slim fit.
Also, Lacoste has new vintage washed Polos