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First off, this is a pretty expensive remote that isn't that spectacular. $180 expensive. But, if you can afford having a home theatre set up around your hot tub, then I am no one to judge how you spend your money.

The Dolphin Remote uses RF and IR to control up to six home theatre devices from up to 100 feet away and it can even control the hot tub. This could be great for the outdoor hot tub, bathroom, swimming pool or even the ocean if you happen to be a dolphin ... who watches TV ... and has fingers.

Product Page [Via Red Ferret]