Here are some quotes from M-Edge's website about this cover:
"This stylish, padded case features a read-through, clear, vinyl cover which helps provide protection against moisture, dirt, dust and sand."
So...it protects against MOISTURE, but I wouldn't guess complete wetness. Let's read on...
"Clear vinyl cover with OPENING for the Kindle's scroll wheel."
Well, with an opening it's definitely not going to be waterPROOF, but it would still protect against many splashes I would think. But this next quote is where the rubber meets the road:
"Note: This case is not waterproof."
Well, there ya go. It's not waterproof.
I'm interested in this case though. Let us know how you like it when it gets here.