We just got from Kauai last week where I took some dive and snorkling shots with the s60/wpdc40 combo. I like the fact you can turn the camera off to save batteries, also the diffuser is nice as well. The main problem I had at first was not using the LCD Hood, big mistake. That solved and I could now see what I was aiming at. That led to my next problem, bouancy control and taking pics in a surge. I can see now it will take many more dives to develop the skills needed to take great photos. I took all my underwater photos in RAW mode so that White balance/exp could be adjusted. Even though the S60 has an underwater balance setting, it is far from perfect. Being able to adjust this in software turned unusable shots into printable photos. The camera is an amazing balance of size/function/price. While its not my daughters 10D, it certainly is a lot easier to carry in my pocket for most of my photographic needs. When I get around to it I'll export some Jpegs to the board so you can see what I mean with a few before/after pics. Edit to add: Pics are up in my Gallery so you can see my first attempts at underwater photography with the S60