Oregon Scientific's MP120 waterproof MP3

Not exactly suited for a long day at the beach, the new 128MB MP120 waterproof MP3 player from Oregon Scientific may well make up for its lack of capacity with its unrivaled versatility. We understand that 60GB makes for somewhat of a better selection than 128MB, but try submerging both your iPod and the MP120 in a meter of water for a half-hour and see which one comes out unscathed (disclaimer: Engadget does not actually recommend dipping iPods or any other non-waterproof electronics in any kind of liquid). When the advertised 2 hours of MP3 or 4 hours of WMA tunes get stale, you can always switch over to the FM radio to remind yourself why you never listen to the radio anymore. The MP120 sports a 2-line LCD, rocks USB 2.0, and is available immediately(in the UK at least) for around $175.

[Via MP3 Player Guide]