The Super R/C LAND + SEA Amphibious Tank has no practical application, unless of course you consider its drink caddy ability. Yup, those four cup holes can carry the bevvys of your choosing, though we don’t know when and where we’d use it, but I’m confident we’d find a way. When the cup holders aren’t occupied by a set of drinks the tires fold neatly inside and the vehicle goes from a land based operation to an amphibious one. Once you’ve set sail you can fire BBs up to 60 feet from the built-in canon, which as it happens can also be used on land, but the prospect of firing from the water has a certain maritime nostalgia.
ThinkGeek sells it for $60.