Water is hazardous for young children.
In fact, as much fun as water can be, it's dangerous no matter where you find it in a bucket, bowl, toilet, tub, sink, puddle, pool, or elsewhere. The best way to protect your child from accidental drowning is to remove even the smallest source of water from his play area, and if water is present, don't take your eyes off him for a minute. If you're at a pool or beach, it's fine to let him splash and play to his heart's content as long as you're watching. There are several things to remember when bathing baby, but the most important is to never leave baby unattended in a bathtub, even for a minute. If the phone rings and you must answer it, wrap the baby in a towel and take him with you.