Tadpole Headphones for the wee one.

DROPABILITY - Drop away these tiny headphones designed for small kids are made out of very flexible neon green plastic. They take a beating and go right on working.

SPILLABILITY - One set died after it went up against a can of soda in an electronics versus liquids death match. Another set survived a brush with spilled water. I don't know if it's the luck of the draw or if one was more saturated than the other. I guess the take away is don't soak the headphones in a cup of Coke and you'll be okay.

CHILDPROOF ABILITY - The soft flexible plastic makes them a pretty equal match for a squirmy two year old who is listening to Finding Nemo on a four-hour flight and doing the toddler tango.

USABILITY - The headphones are cheap ($14.99) and they don't go in the ear rather they lay on top, which makes me feel better about the future of my child's hearing. They are sold at ifrogz.com. The site also sells a plastic wrap that fits on your ipod to protect it from small hands while they watch movies.