If you are looking for a pair of headphones that you can use around water, the you may want to check out the Mi-Sport MP3 Player Headphones. The Mi-Sport MP3 Player Headphones are fully waterproof so ideal for the beach or when you are outside in the rain.
The Mi-Sport MP3 Player Headphones feature a built in MP3 player, with 4GB of built in storage and a rechargeable battery that will give you up to seven hours of usage.
The headphones have built in controls for changing tracks, and fast forward and rewind, the will supports MP3, WMA and AAC files and are compatible with both PC and Mac.
Unfortunately there are no details on pricing or availability as yet.
via Slippery Brick