The intake for the belt housing is just above the top of the tires, if your in water as deep as the tire is tall then some is going to get inside probably. Not an issue for me as I wont go in water that deep...to many other issues to contend with such as wheel bearings, brake calipers etc. I used to ride in deep water years back but all the extra work was not worth it. I am very fussy about my equipment and look over everything all the time and as a toolmaker by trade I know what water and crud do to machinery. I set my limit to about the floor board and if it goes deeper,I find another way. What the heck exploring and finding another way is part of the fun. I have a lot of friends that enjoy the deep water and mud running but then I look at how much time they spend working on their equipment, while I am out riding and enjoying myself.