Well, not that deep. H2O Audio is known for their waterproof products, and here’s their latest way to bring tunes underwater. The iDive “Deep Dive” Waterproof Housing and Over Ear Speakers lets you enjoy your iPod and continue viewing/listening to your favorite media files up to depths of 300 feet below sea level. The integrated amplifier is powered by 3 AA batteries. The H2O Audio iDive Waterproof Dive Housing and Over Ear Speakers will cost you $349.99.