In reply to TobyA:
The most common reason for Goretex leaking that I have found is due to excessive movement of the foot within the shoe/boot caused by poor fit, with boots being too small leading to toes and toe nails wearing through the inner lining and the GTX membrane or there is too much volume in the boot causing the toe to rub against the top of the boot due to excess movement and again wearing through the inner liner and membrane. Another possibility is that the boots are too narrow causing the big toe joint or the little toe/nail to rub through the liner and membrane. You can usually feel with your finger inside the boot, from the toe joints forward, that there will be damage to the inner lining of the boot if this is the case.
The other reason is grit/small stones getting into the boot which can very quickly wear through the liner and membrane over the course of a relatively short walk. Which is why it is important to clean out the inside of your boots as well as treat the outside. This can happen anywhere and a lot of the time the damage is invisible.
These issues happens with any boot of course regardless of the outer material. It is just that with a well conditioned and waterproofed leather boot it is much less apparent due to the fact the leather is in fact pretty well waterproof on its own. Where as with a fabric style boots pretty much the only barrier to water entry is the membrane itself.