Waterproof/underwater camera

[ali4390]

The girlfriend has asked for a camera for her birthday. Ideally one that can be used underwater as her holidays tend to be based around watersports I.e. sailing, water skiing, windsurfing etc.

I've been looking all afternoon but have no idea where to start so does anyone have any recommendations? Budget of less than £300 would be ideal, the plan will be that she just needs to take one. camera on holiday with her.

[paolow]

If she wants a camera that can be as active as her I would be thinking of a gopro 3 - better to record herself doing cool stuff on film and can still be used passably as a stills camera for pictures or fish and whatnot?

[NDA]

The Polaroid XS-100 is a similar spec to the GoPro, but a third of the price.... Also waterproof to 30' out of the box. On Amazon...