Not sure why would someone really want to watch TV underwater. Well if you're in the bath, in the pool, jacuzzi (depends how rich you are) and you want to watch the news or R-rated content, but are afraid to drop the phone in the water, this is the device for you.  Specifications after the jump.

Oh, and if you have dropped your phone in the water, you might want to take a look at this guide.

• HSDPA support
• 1-Seg mobile TV
• Waterproof up to 3m
• 2.7" display
• 2 megapixel camera
• microSD/SDHC memory card slot

Source: CrunchGear via Cellphones etc via IntoMobile