https://www.amazon.com/gp/aw/d/B018YKTD1Y?psc=1&ref=ppx_pop_mob_b_asin_title

Amazon.com: SYRYN 8 GB Waterproof Music Player (Compatible with iTunes Files) and Swimbuds Flip Headphones: Home Audio & Theater

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I use these. But keep in mind there's only so much headphones can do underwater. And the deeper you go the worse the sound is.