A Media Center PC for the bathtub?
 

No, not really. What I have done is repurposed an Xbox controller w/ built in LCD as a second display and controller for the Media Center PC in my bedroom. This allows me to change songs, pause, change volume etc.. without leaving the bathroom. I use it while reading a book in the bathtub. I would not recommend it for DVD or TV viewing as the screen is very small. I suppose it would suffice for TV programs where the image is not that important like a news program.

http://www.ghettohardware.com/articles/mcebathroom/