Here is a deal on an underwater camera that will go to a depth of 100 feet. The reviews are mixed as people cant expect to get awesome underwater shots as light is limited and then you have to deal with the motion of the ocean I used this camera myself and have enjoyed it. Check my albums on this website for sample photos. You can't find a camera that will got to 100 feet for anywhere close to this price. The camera also shoots video! You do need to buy a memory card & I recommend rechargeable batteries.

http://www.leisurepro.com/Catalog.as...=INTSS1&Page=1