Most of the time guide number is directly related to power. However the coverage angle of a strobe is also a consideration. A strobe with a narrow beam can have a high guide number, but only cover a small angle. A more powerful strobe with a wide beam may have a lower guide number since light is spread out more.
I'm not familiar with Intova strobes, but with a spec "Guide No. 60/20" I would expect this to mean 60 feet on land and either 20 meters on land, or 20 feet in the water. Not sure. A strobe this small wouldn't have a rating of 60 feet underwater. I'm not sure if an underwater strobe that powerful is made by any company.
I'm not familiar with Intova strobes, but with a spec "Guide No. 60/20" I would expect this to mean 60 feet on land and either 20 meters on land, or 20 feet in the water. Not sure. A strobe this small wouldn't have a rating of 60 feet underwater. I'm not sure if an underwater strobe that powerful is made by any company.