Children love to play in the water because it gives them joy and takes them away from the mundaneness of everyday life. With 360° Underwater Toy Action Cam, children can now bring a camera into the water and freely photograph in 360°what they see while swimming. Children can replay and share the video with family and friends while showing off their recording skills with VR devices. This camera works both in and out of the water. Considering the environment of water and the behaviour of children, it is equipped with four different accessories to help children handle and control the camera easily and safely.