Must resist urge to make 'download' jokes.....

It is designed, according to the US manufacturers, to "enhance your experience in the smallest room".

The gadget, which costs around $99, or £54, merges an iPod docking station with a loo roll dispenser.

After music lovers have downloaded songs from the internet on their iPod, they can place it in a socket in the top of the dispenser.

Then while sitting on the toilet, using the shower or luxuriating in a bubble bath, they can listen to their favourite tunes.

The device delivers high-quality sounds from moisture-resistant speakers, according to the manufacturer Atech Flash Technology.

Dailymail