While this concept is a cool idea, I don't think it will ever take off since I would love to stay away from work while chilling out at the pool. Heck, answering urgent emails are stressful enough as it is, so I wouldn't like the idea of bringing that stress all the way to my 'zen' place. For those who can't stay away from their PC, then the PC of the Swim-Rings concept should fit them like a snug glove. Being amphibious in nature, it features all the standard bells and whistles of a normal PC, save for the waterproof part. Features include a GPRS receiver, Bluetooth connectivity, a webcam, a 7" LCD display and an integrated stereo speaker set. I doubt that this would be cheap when released though, if ever.
Source: Shiny Shiny