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For anyone who ever wanted to watch "20,000 Leagues Under the Sea" while submerged, : H2O Audio's iDive 300 lets you take your iPod where no digital content has gone before.

The iDive is a case with waterproof headphones that allows you to take any number of iPod and iPhone models to as deep as 300 ft. (90 meters), allowing you to listen to music and watch video in the octopus's garden. Designed for divers who need to while away hours during decompression stops, which can sometimes last hours, the case would also suit canoers, kayakers and other water enthusiasts who need to keep their tunes dry.

The iDive 300 retails from the company's online store for US$349.95.

The company also makes waterproof carriers for MP3 players from Creative, Microsoft and Sansa, although those are designed more for the needs of snorkelers and swimmers, attaching via belts or armbands and waterproof to about 12 ft. (3.6m).

Suggested playlists include Jethro Tull's "Aqualung" paired with Van Halen's "Diver Down." Too bad the Beatles' "Yellow Submarine" isn't available on the iTunes Music Store.

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