In a older post, someone reported that they dropped one of these into a hot tub. It was powered off and the power port was sealed; it survived. Another person said that theirs got wet and it broke.
I can only say that these are really rugged. The bluetooth doesn't work at full capacity (10 meters). But seriously, if you're 30 feet away from this, it's not going to sound good anyways.
I believe this is an awesome deal for an outdoor speaker. It's perfect for camping or taking to the beach. You can drop it and it won't break. It's well built.
The sound quality, for $39.99, is great. There are better sounding speakers out there.. but not for that price and none that I would risk taking on an outdoors trip.