Whenever you think of a waterproof MP3 player you'd wonder, why would I even need one? Some will believe that the idea of swimming with a music player or bathing with one aren't really crucial activities, but at the same time, we know that there are some who would like to make the most of this opportunity to remain entertained. The GS4U Waterproof MP3 Player is IPX7 certified and plays your favorite songs, on land and water. The memory card slot accepts SD/MMC cards (up to 32GB) and is powered by six AA batteries.

GeekStuff4U Waterproof MP3 Player will cost you $209. It will measure 165mm x 165mm x 160mm, so make sure you have enough room to have it floating around.
TechFresh