It's an ATV. No, it's a personal watercraft.

Whatever it is, we want one. The Gibbs amphibious Quadski is the most expensive choice on our Top Ten Personal Watercraft list, but we still love it!

This baby can go up to 45 mph both on and off the water. The wheels retract when on the water, enabling you to go from land to sea (and from rear-wheel drive to jet propulsion) in four seconds. (And if this wasn't enough, they're also a two-seat version in the works. Because the only thing better than having the coolest toy around is having a friend along for the ride.)

What do you think? Is the Quadski worth the price tag?

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