I know a few people were talking about this a quite some time ago, now that it's been a while and I'm sure that people have been using MP3 players while kiting, what can be recommended as I'm really looking at this. I love listening to my MP3 player while snowboarding.
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Buy a H2O case for your existing ipod or you can buy a bundle which includes a shuffle.
h2oaudio.com/?cat=5&page=1&productid=31
You can't get much better than the Freestyle Audio Sport MP3 player which is designed specifically for sports like kitesurfing. Shock proof, waterproof, simple button interface for ease of use in the water etc. etc.
www1.freestyleaudio.com/?tm=1
Liquid force seems to have teamed up with Freestyle Audio and sells the same devices under the name Liquid Tunes. However they sell only the lower spec devices and seem to be much more expensive than buying directly from FA.
www.liquidforce.com/liquid-tunes.htm
Have to agree with Saffer.
I looked into waterproof MP3s a while ago, read plenty of reviews and feedback and ended up getting a 1gb shuffle for $60 and getting the H2O Audio cover and headphones to suit it.
I didn't really want to, purely because I don't like using Itunes, but I ended up getting past it.
My justification was, if the unthinkable was to happen and you got some water in it, you're always going to be able to get another shuffle for $60 or less.
Also, from what I read the sound quality was a bit iffy with some of the other brands and I thought you can't go wrong with the tried and tested Ipods.
My only gripe is that I found the headphones sound a little bit tinny when you haven't got the silicone ear pieces attached ( also use them at the gym ).
I did also find a Shuffle that had been waterproofed without any casing. It looked like any other Shuffle but had been treated somehow. The idea appealed, just because of its size but was a bit expensive and obviously couldn't be replaced cheaply if something happened.
I just had a quick look for it to try and find a link for you but I can't remember where it was, but did find the H2O cases on Ebay, delivered to your door for just over $90.
Cheers.
I cant understand why anyone would want to listen to music while kiting.....
I would just miss the sound of the wind and water too much.
BTW, H2O have released a new set of earphones which look a lot better than the previous ones so I'd suggest looking at those.
Hi guys,
CAUTION : WET BLANKET APPROACHING
Listening to tunes while you kite is great, but please make sure it is nowhere near any other water users or other kiters. If you can't hear others approaching, you are a major accident waiting to happen to someone else.
DO NOT RIDE WITH MP3's AROUND OTHER KITERS PLEASE.
It's all good doing a downwinder where you have the ocean to yourself, but lack of hearing makes you as dangerous to ride with as Euro Windsurfers. 
Think of others and ride safely.
Good winds,
