I would guess that these waterproof headphones called Euphonia from Bainultra are very expensive as they are accessories to expensive home spas but I like the concept. Euphonia consist of two unites – a wall-mounted mp3 player and waterproof headphones. There are no cables involved but that is basically everything we know about the set at this point. Euphonia will be available to order on December 1st.

Euphonia [bainultra.com]
via [bornrich.org]