The waterproof Pantech Element is an 8-inch tablet with LTE on AT&T. We're just back with a brief hands-on with the device where we copiously doused it with water with no ill effects. Though it's only running Android 3.2, Pantech tells us it will be upgradable to Android 4.0 sometime in the future. It features a 1.5GHz dual-core Snapdragon processor and something Pantech called "Enhanced Haptic feedback" using a piezo motor.

The Element is fully waterproof, not just water resistant, good down to 30 feet so long as the ports are fully and tightly sealed. However the screen is apparently not very usable underwater — it's designed primarily to prevent accidents from becoming catastrophic. In that vein the build quality is definitely designed for a little more ruggedness and a little less sveltness, but it's not ridiculously thick. The Element will be available on January 22nd for $299.99 on a 2-year contract or is also available in a bundle with the Pantech Burst for a total of $249.99 and two, 2-year contracts.