H2Audio has been making some heavy duty underwater iPod cases for some years now and the iDive300 is their first foray into deeper waters. Designed to hit depths of up to 300 feet deep, the iDive300 is priced at $350 and is an extremely niche product that only seriously bored divers would need. Sporting watertight controls and over the ear speakers I can’t imagine a large production batch for this item. Beyond that, the iDive300 has a warranty for your iStuff in case something goes awry once submerged. What do we think? Cool or worthless?