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X-1

Fully waterproof up to 12 feet, the Surge headphones are designed for kayaking, swimming, SUPing or any other water-based adventure. The neckband design and watertight earplugs ensure fit and functionality, even in stormy waters. On the sonic side of things, strong neodymium drivers deliver superior clarity and tonal fullness. Of course, be sure to buy a waterproof mp3 player or smartphone case before you hit the high seas.
$60; x-1.com