For the cooling you could use it under water that could help some i guess.

If i had that laptop i would get it because i alway bring some sort of liquied to my laptop and it usally spil because i forget it there and it get on my laptop and i freak out when that happens so i think the water proof laptop is a great idea.

Waterproof notebooks exists, but they are very expensive (search Panasonic, for example). Most of descent Samsung models have something like spill-resistant keyboard (as they claim, I didn't test). Anyway, idea to make average laptops as much waterproof (and dust-proof) as possible is really good

it would have to be more like a netbook with no optical drive and very few port, lots of wireless

For the cooling, you could use a water cooling system. Kind of ironic if you think about it :P. But also, a more conventional, and more affordable solution, would be to have air filters over all of the fans. Not completely waterproof, but it's something. Also, for USB ports and such, you could easily have flaps covering the port if nothing is plugged into it, so that protects against water there.

To solve the cooling problem, you could put some sort of gel or other material inside the case which has can absorb most of the heat... or something along those lines

yea,but a passive cooler would not be good if its turned down, so the inviroment will cool it down: sand for example^^

PROBLEM no coolers ohh. wait we just need some icecube

this is stupid i dont need a laptop that water proof where is the GPS the 3G network the mics the video camera and only one usb port! also you expect us to pay a high price for something that probably most of us wont ever need

i could immagine using this computer. (starting up) 3-5 mins later i smell something strange. 15 mins later my laptop is on fire im dumping water on it causing electricity and epicly destroying my computer 10-20 mins later teh fire brigade finally arrives.