Take your music with you while you're doing your underwater basketweaving with the H2O Audio Waterproof Headphones, completely water resistant down to a depth of 10 feet. Coupled with a waterproof iPod housing from H2O Audio, you can take your tunes down to Davy Jones Locker without worrying about ruining anything. They're probably not suitable for scuba diving, but watertight enough for the deepest backyard pool.
If you yourself are water-resistant, the headphones' durable neckband holds them tightly in place for some rip-roaring skiing action, too. Available this week for $39.