Alex Horvath wrote:

Sea kayaker mag has a review of waterproof binoculars - I don't
remember which issue and the article is not available on line. Check
the website.

Thanks. I found the article index at:

http://www.seakayakermag.com/PDFs/SK-Index.pdf

and in this document, found:

Issue 75, Apr. 2000, p. 60: "The Best Waterproof Binoculars
for Kayaking" by Gary Luhm

I would guess that since this review things have changed in the
marketplace quite a bit. I have written to them and have asked if they
plan to write an article on the current state of submersible binoculars.