AC Dry Case
The Dry Case is a watertight vinyl pouch designed to protect a phone or other similarly sized portable device from the elements. When I saw it at CES, I thought it might also work for a handheld recorder. It's about the right size, and it has a cable and sealed jack for connecting headphones or a TRRS headset for monitoring or listening to playbacks.
Unfortunately, it didn't turn out to be so hot for that application unless you're happy with telephone quality recordings, but I had a some fun testing it using methods that I haven't had occasion to apply before. I found it interesting, and you might, too.
Even though I can't recommend the Dry Case for making high quality music recordings out in the elements or while you're riding the waves at the beach, it's decent for phones or music players,
Visit the url=http://mikeriversaudio.wordpress.com/product-reviews/]Product Reviews[/url] section of my web page or just grab it directly [url=http://mikeriversaudio.files.wordpress.com/2012/03/drycasereview-mike_rivers.pdf]here[/url]. In the review,
you'll find a link to a reasonable quality MP3 file illustrating the results of my testing.