We're expecting to see a wide variety of Android tablets next week at CES, but the Pantech Element is one of only a few we've heard of that claims to be waterproof. According to BGR, the Element will be "waterproofed for real life," which translates to splash-resistance as long as all the ports are closed. The waterproof rating is reportedly IP57, which means that you can't submerge it like other ruggedized devices on the market like the Motorola Defy; it sounds similar to the splash-resistant coating Motorola's Xoom 2 / Xyboard. Other specs include an 8-inch display, 1.5GHz dual-core processor, Android 3.2 Honeycomb, and compatibility with AT&T's LTE network. As for timing and pricing, it sounds like AT&T is trying to beat the inevitable CES rush by putting it on sale January 8th; pricing will reportedly be $299.99 with a two-year contract, or $449.99 off contract.